{"text_format":"3","workbook":"xlsx","n_sheets":5,"sheets":["Instructions","Assign GIFI","Summary S125","Summary S100","Accts"],"not_rendered":{"images":2,"macros":1,"defined_names":3,"pivot_tables":2},"read":"row_number_cap","date_system":"1900"}

{"sheet":"Instructions","index":0,"n_rows":23,"n_cols":3,"rows_kept":23,"merged":[[1,1,1,8]]}
[]
[null,"Instructions"]
[]
[null,null,"Step 1"]
[null,null,"Export Trial Balance from QuickBooks Online into a .csv format"]
[]
[null,null,"Step 2"]
[null,null,"Open .csv file and copy description, debit, and credit data. Do not include headings and total row."]
[]
[null,null,"Step 3"]
[null,null,"Paste into worksheet. Press Control + V in designated area."]
[]
[null,null,"Step 4"]
[null,null,"Assign GIFI to each line item."]
[]
[null,null,"Step 5"]
[null,null,"Review summarized data in Sheet \"Summary S125\" and \"Summary S100\". This is what will be imported into ProFile."]
[]
[null,null,"Step 6"]
[null,null,"Go to ProFile and click \"File > Import\""]
[]
[null,null,"Step 7"]
[null,null,"Choose your prepared .xslm file"]

{"sheet":"Assign GIFI","index":1,"n_rows":18000,"n_cols":14,"rows_kept":4500,"cut":true,"merged":[[1,0,1,7]],"bounds":{"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0},"read":"row_number_cap"}
[]
["Assign GIFI"]
["Account Name","Debit","Credit","GIFI Code","Code","GIFI Code/ Description","Schedule Name","S125 Copy","S125 GIFI","S125 Debit","S125 Credit","S100 GIFI","S100 Debit","S100 Credit"]
["***Paste items here***",null,null,"Search by GIFI code (double click cell to activate search)",{"$f":"IFERROR(VLOOKUP(D4,Accts!$C:$D,2,0),\"\")","v":0},{"$f":"IFERROR(IF(ISNUMBER(VALUE(LEFT(D4,1))),D4,VLOOKUP(D4,Accts!$C:$F,4,0)),\"\")","v":0},{"$f":"IFERROR(VLOOKUP(E4,Accts!$D:$E,2,FALSE),\"\")","v":""},null,{"$f":"IF(G4=\"S125\",F4,\"\")","v":""},{"$f":"IF(G4=\"S125\",IF(LEN(B4)>0,B4,0),0)","v":0},{"$f":"IF(G4=\"S125\",IF(LEN(C4)>0,C4,0),0)","v":0},{"$f":"IF(G4=\"S100\",F4,\"\")","v":""},{"$f":"IF(G4=\"S100\",IF(LEN(B4)>0,B4,0),0)","v":0},{"$f":"IF(G4=\"S100\",IF(LEN(C4)>0,C4,0),0)","v":0}]
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[{"$nulls":4},{"$f":"IFERROR(VLOOKUP(D17990,Accts!$C:$D,2,0),\"\")","v":""},{"$f":"IFERROR(IF(ISNUMBER(VALUE(LEFT(D17990,1))),D17990,VLOOKUP(D17990,Accts!$C:$F,4,0)),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(E17990,Accts!$D:$E,2,FALSE),\"\")","v":""},null,"",0,0,"",0,0]
[{"$nulls":4},{"$f":"IFERROR(VLOOKUP(D17991,Accts!$C:$D,2,0),\"\")","v":""},{"$f":"IFERROR(IF(ISNUMBER(VALUE(LEFT(D17991,1))),D17991,VLOOKUP(D17991,Accts!$C:$F,4,0)),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(E17991,Accts!$D:$E,2,FALSE),\"\")","v":""},null,"",{"$f":"IF(G17991=\"S125\",IF(LEN(B17991)>0,B17991,0),0)","v":0},{"$f":"IF(G17991=\"S125\",IF(LEN(C17991)>0,C17991,0),0)","v":0},{"$f":"IF(G17991=\"S100\",F17991,\"\")","v":""},{"$f":"IF(G17991=\"S100\",IF(LEN(B17991)>0,B17991,0),0)","v":0},{"$f":"IF(G17991=\"S100\",IF(LEN(C17991)>0,C17991,0),0)","v":0}]
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[{"$nulls":4},{"$f":"IFERROR(VLOOKUP(D17996,Accts!$C:$D,2,0),\"\")","v":""},{"$f":"IFERROR(IF(ISNUMBER(VALUE(LEFT(D17996,1))),D17996,VLOOKUP(D17996,Accts!$C:$F,4,0)),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(E17996,Accts!$D:$E,2,FALSE),\"\")","v":""},null,"",0,0,"",0,0]
[{"$nulls":4},{"$f":"IFERROR(VLOOKUP(D17997,Accts!$C:$D,2,0),\"\")","v":""},{"$f":"IFERROR(IF(ISNUMBER(VALUE(LEFT(D17997,1))),D17997,VLOOKUP(D17997,Accts!$C:$F,4,0)),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(E17997,Accts!$D:$E,2,FALSE),\"\")","v":""},null,"",0,0,"",0,0]
[{"$nulls":4},{"$f":"IFERROR(VLOOKUP(D17998,Accts!$C:$D,2,0),\"\")","v":""},{"$f":"IFERROR(IF(ISNUMBER(VALUE(LEFT(D17998,1))),D17998,VLOOKUP(D17998,Accts!$C:$F,4,0)),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(E17998,Accts!$D:$E,2,FALSE),\"\")","v":""},null,"",0,0,"",0,0]
[{"$nulls":4},{"$f":"IFERROR(VLOOKUP(D17999,Accts!$C:$D,2,0),\"\")","v":""},{"$f":"IFERROR(IF(ISNUMBER(VALUE(LEFT(D17999,1))),D17999,VLOOKUP(D17999,Accts!$C:$F,4,0)),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(E17999,Accts!$D:$E,2,FALSE),\"\")","v":""},null,"",0,0,"",0,0]
[{"$nulls":4},{"$f":"IFERROR(VLOOKUP(D18000,Accts!$C:$D,2,0),\"\")","v":""},{"$f":"IFERROR(IF(ISNUMBER(VALUE(LEFT(D18000,1))),D18000,VLOOKUP(D18000,Accts!$C:$F,4,0)),\"\")","v":""},{"$f":"IFERROR(VLOOKUP(E18000,Accts!$D:$E,2,FALSE),\"\")","v":""},null,"",0,0,"",0,0]

{"sheet":"Summary S125","index":2,"n_rows":8,"n_cols":3,"rows_kept":8,"merged":[[0,0,0,2],[1,0,1,2]]}
[]
["Summary S125"]
[]
["GIFI Code","Debit","Credit"]
[]
["Row Labels","Sum of S125 Debit","Sum of S125 Credit"]
[null,0,0]
["Grand Total",0,0]

{"sheet":"Summary S100","index":3,"n_rows":8,"n_cols":3,"rows_kept":8,"merged":[[0,0,0,2],[1,0,1,2]]}
[]
["S100 Summary"]
[]
["GIFI Code","Debit","Credit"]
[]
["Row Labels","Sum of S100 Debit","Sum of S100 Credit"]
[null,0,0]
["Grand Total",0,0]

{"sheet":"Accts","index":4,"n_rows":1403,"n_cols":22,"rows_kept":1403,"hidden":true}
[null,"Search by description (double click to activate search)  OR ---->","Search by GIFI code (double click cell to activate search)",{"$nulls":18},"v1.2015"]
[1000,"Cash and deposits",{"$f":"A2&\" \"&\"-\"&\" \"&B2","v":"1000 - Cash and deposits"},{"$f":"A2","v":1000},"S100"]
[1001,"Cash","1001 - Cash",1001,"S100"]
[1002,"Deposits in Canadian banks and institutions – Canadian currency","1002 - Deposits in Canadian banks and institutions – Canadian currency",{"$f":"A4","v":1002},"S100"]
[1003,"Deposits in Canadian banks and institutions – foreign currency","1003 - Deposits in Canadian banks and institutions – foreign currency",{"$f":"A5","v":1003},"S100"]
[1004,"Deposits in foreign banks – Canadian currency","1004 - Deposits in foreign banks – Canadian currency",1004,"S100"]
[1005,"Deposits in foreign banks – foreign currency","1005 - Deposits in foreign banks – foreign currency",1005,"S100"]
[1006,"Credit union central deposits",{"$f":"A8&\" \"&\"-\"&\" \"&B8","v":"1006 - Credit union central deposits"},1006,"S100"]
[1007,"Other cash like instruments",{"$f":"A9&\" \"&\"-\"&\" \"&B9","v":"1007 - Other cash like instruments"},1007,"S100"]
[1060,"Accounts receivable","1060 - Accounts receivable",1060,"S100"]
[1061,"Allowance for doubtful accounts","1061 - Allowance for doubtful accounts",1061,"S100"]
[1062,"Trade accounts receivable","1062 - Trade accounts receivable",1062,"S100"]
[1063,"Allowance for doubtful trade accounts receivable","1063 - Allowance for doubtful trade accounts receivable",1063,"S100"]
[1064,"Trade accounts receivable from related parties","1064 - Trade accounts receivable from related parties",1064,"S100"]
[1065,"Allowance for doubtful trade accounts receivable from related parties","1065 - Allowance for doubtful trade accounts receivable from related parties",1065,"S100"]
[1066,"Taxes receivable","1066 - Taxes receivable",1066,"S100"]
[1067,"Interest receivable","1067 - Interest receivable",1067,"S100"]
[1068,"Holdbacks receivable","1068 - Holdbacks receivable",1068,"S100"]
[1069,"Leases receivable","1069 - Leases receivable",1069,"S100"]
[1070,"Allowance for doubtful amounts contained in leases receivable","1070 - Allowance for doubtful amounts contained in leases receivable",1070,"S100"]
[1071,"Accounts receivable from employees","1071 - Accounts receivable from employees",1071,"S100"]
[1072,"Allowance for doubtful accounts receivable from employees","1072 - Allowance for doubtful accounts receivable from employees",1072,"S100"]
[1073,"Accounts receivable from members of NPOs","1073 - Accounts receivable from members of NPOs",1073,"S100"]
[1120,"Inventories","1120 - Inventories",1120,"S100"]
[1121,"Inventory of goods for sale","1121 - Inventory of goods for sale",1121,"S100"]
[1122,"Inventory parts and supplies","1122 - Inventory parts and supplies",1122,"S100"]
[1123,"Inventory properties","1123 - Inventory properties",1123,"S100"]
[1124,"Inventory of aggregates","1124 - Inventory of aggregates",1124,"S100"]
[1125,"Work in progress","1125 - Work in progress",1125,"S100"]
[1126,"Raw materials","1126 - Raw materials",1126,"S100"]
[1127,"Inventory of securities","1127 - Inventory of securities",1127,"S100"]
[1180,"Short-term investments","1180 - Short-term investments",1180,"S100"]
[1181,"Canadian term deposits","1181 - Canadian term deposits",1181,"S100"]
[1182,"Canadian shares","1182 - Canadian shares",1182,"S100"]
[1183,"Canadian bonds","1183 - Canadian bonds",1183,"S100"]
[1184,"Canadian treasury bills","1184 - Canadian treasury bills",1184,"S100"]
[1185,"Securities purchased under resale agreements","1185 - Securities purchased under resale agreements",1185,"S100"]
[1186,"Other short-term Canadian investments","1186 - Other short-term Canadian investments",1186,"S100"]
[1187,"Short-term foreign investments","1187 - Short-term foreign investments",1187,"S100"]
[1240,"Loans and notes receivable","1240 - Loans and notes receivable",1240,"S100"]
[1241,"Demand loans receivable","1241 - Demand loans receivable",1241,"S100"]
[1242,"Other loans receivable","1242 - Other loans receivable",1242,"S100"]
[1243,"Notes receivable","1243 - Notes receivable",1243,"S100"]
[1244,"Mortgages receivable","1244 - Mortgages receivable",1244,"S100"]
[1300,"Due from shareholder(s)/director(s)","1300 - Due from shareholder(s)/director(s)",1300,"S100"]
[1301,"Due from individual shareholder(s)","1301 - Due from individual shareholder(s)",1301,"S100"]
[1302,"Due from corporate shareholder(s)","1302 - Due from corporate shareholder(s)",1302,"S100"]
[1303,"Due from director(s)","1303 - Due from director(s)",1303,"S100"]
[1360,"Investment in joint venture(s)/partnership(s)","1360 - Investment in joint venture(s)/partnership(s)",1360,"S100"]
[1380,"Due from joint venture(s)/partnership(s)","1380 - Due from joint venture(s)/partnership(s)",1380,"S100"]
[1400,"Due from/investment in related parties","1400 - Due from/investment in related parties",1400,"S100"]
[1401,"Demand notes from related parties","1401 - Demand notes from related parties",1401,"S100"]
[1402,"Interest receivable from related parties","1402 - Interest receivable from related parties",1402,"S100"]
[1403,"Loans/advances due from related parties","1403 - Loans/advances due from related parties",1403,"S100"]
[1460,"Customers' liability under acceptances","1460 - Customers' liability under acceptances",1460,"S100"]
[1480,"Other current assets","1480 - Other current assets",1480,"S100"]
[1481,"Future (deferred) income taxes","1481 - Future (deferred) income taxes",1481,"S100"]
[1482,"Accrued investment income","1482 - Accrued investment income",1482,"S100"]
[1483,"Taxes recoverable/refundable","1483 - Taxes recoverable/refundable",1483,"S100"]
[1484,"Prepaid expenses","1484 - Prepaid expenses",1484,"S100"]
[1485,"Drilling advances","1485 - Drilling advances",1485,"S100"]
[1486,"Security/tender deposits","1486 - Security/tender deposits",1486,"S100"]
[1600,"Land","1600 - Land",1600,"S100"]
[1601,"Land improvements","1601 - Land improvements",1601,"S100"]
[1602,"Accumulated amortization of land improvements","1602 - Accumulated amortization of land improvements",1602,"S100"]
[1620,"Depletable assets","1620 - Depletable assets",1620,"S100"]
[1621,"*Accumulated amortization of depletable assets","1621 - *Accumulated amortization of depletable assets",1621,"S100"]
[1622,"Petroleum and natural gas properties","1622 - Petroleum and natural gas properties",{"$f":"A68","v":1622},"S100"]
[1623,"Accumulated amortization of petroleum and natural gas properties","1623 - Accumulated amortization of petroleum and natural gas properties",1623,"S100"]
[1624,"Mining properties","1624 - Mining properties",1624,"S100"]
[1625,"Accumulated amortization of mining properties","1625 - Accumulated amortization of mining properties",1625,"S100"]
[1626,"Deferred exploration and development charges",{"$f":"A72&\" \"&\"-\"&\" \"&B72","v":"1626 - Deferred exploration and development charges"},1626,"S100"]
[1627,"Accumulated amortization of deferred exploration and development charges","1627 - Accumulated amortization of deferred exploration and development charges",1627,"S100"]
[1628,"Quarries","1628 - Quarries",1628,"S100"]
[1629,"Accumulated amortization of quarries","1629 - Accumulated amortization of quarries",1629,"S100"]
[1630,"Gravel pits","1630 - Gravel pits",1630,"S100"]
[1631,"Accumulated amortization of gravel pits","1631 - Accumulated amortization of gravel pits",1631,"S100"]
[1632,"Timber limits","1632 - Timber limits",1632,"S100"]
[1633,"Accumulated amortization of timber limits","1633 - Accumulated amortization of timber limits",1633,"S100"]
[1680,"Buildings","1680 - Buildings",1680,"S100"]
[1681,"*Accumulated amortization of buildings","1681 - *Accumulated amortization of buildings",1681,"S100"]
[1682,"Manufacturing and processing plant","1682 - Manufacturing and processing plant",1682,"S100"]
[1683,"Accumulated amortization of manufacturing and processing plant","1683 - Accumulated amortization of manufacturing and processing plant",1683,"S100"]
[1684,"Buildings under construction","1684 - Buildings under construction",1684,"S100"]
[1740,"Machinery, equipment, furniture, and fixtures","1740 - Machinery, equipment, furniture, and fixtures",1740,"S100"]
[1741,"*Accumulated amortization of machinery, equipment, furniture, and fixtures","1741 - *Accumulated amortization of machinery, equipment, furniture, and fixtures",1741,"S100"]
[1742,"Motor vehicles","1742 - Motor vehicles",1742,"S100"]
[1743,"Accumulated amortization of motor vehicles","1743 - Accumulated amortization of motor vehicles",1743,"S100"]
[1744,"Tools and dies","1744 - Tools and dies",1744,"S100"]
[1745,"Accumulated amortization of tools and dies","1745 - Accumulated amortization of tools and dies",1745,"S100"]
[1746,"Construction and excavating equipment","1746 - Construction and excavating equipment",1746,"S100"]
[1747,"Accumulated amortization of construction and excavating equipment","1747 - Accumulated amortization of construction and excavating equipment",1747,"S100"]
[1748,"Forestry and logging equipment","1748 - Forestry and logging equipment",1748,"S100"]
[1749,"Accumulated amortization of forestry and logging equipment","1749 - Accumulated amortization of forestry and logging equipment",1749,"S100"]
[1750,"Fishing gear and nets","1750 - Fishing gear and nets",1750,"S100"]
[1751,"Accumulated amortization of fishing gear and nets","1751 - Accumulated amortization of fishing gear and nets",1751,"S100"]
[1752,"Mining equipment","1752 - Mining equipment",1752,"S100"]
[1753,"Accumulated amortization of mining equipment","1753 - Accumulated amortization of mining equipment",1753,"S100"]
[1754,"Oil and gas systems","1754 - Oil and gas systems",1754,"S100"]
[1755,"Accumulated amortization of oil and gas systems","1755 - Accumulated amortization of oil and gas systems",1755,"S100"]
[1756,"Production equipment for resource industries","1756 - Production equipment for resource industries",1756,"S100"]
[1757,"Accumulated amortization of production equipment for resource industries","1757 - Accumulated amortization of production equipment for resource industries",1757,"S100"]
[1758,"Production equipment for other than resource industries","1758 - Production equipment for other than resource industries",1758,"S100"]
[1759,"Accumulated amortization of production equipment for other than resource industries","1759 - Accumulated amortization of production equipment for other than resource industries",1759,"S100"]
[1760,"Exploration equipment","1760 - Exploration equipment",1760,"S100"]
[1761,"Accumulated amortization of exploration equipment","1761 - Accumulated amortization of exploration equipment",1761,"S100"]
[1762,"Shipping equipment","1762 - Shipping equipment",1762,"S100"]
[1763,"Accumulated amortization of shipping equipment","1763 - Accumulated amortization of shipping equipment",1763,"S100"]
[1764,"Ships and boats","1764 - Ships and boats",1764,"S100"]
[1765,"Accumulated amortization of ships and boats","1765 - Accumulated amortization of ships and boats",1765,"S100"]
[1766,"Aircraft","1766 - Aircraft",1766,"S100"]
[1767,"Accumulated amortization of aircraft","1767 - Accumulated amortization of aircraft",1767,"S100"]
[1768,"Signs","1768 - Signs",1768,"S100"]
[1769,"Accumulated amortization of signs","1769 - Accumulated amortization of signs",1769,"S100"]
[1770,"Small tools","1770 - Small tools",1770,"S100"]
[1771,"Accumulated amortization of small tools","1771 - Accumulated amortization of small tools",1771,"S100"]
[1772,"Radio and communication equipment","1772 - Radio and communication equipment",1772,"S100"]
[1773,"Accumulated amortization of radio and communication equipment","1773 - Accumulated amortization of radio and communication equipment",1773,"S100"]
[1774,"Computer equipment/software","1774 - Computer equipment/software",1774,"S100"]
[1775,"Accumulated amortization of computer equipment/software","1775 - Accumulated amortization of computer equipment/software",1775,"S100"]
[1776,"Musical instruments","1776 - Musical instruments",1776,"S100"]
[1777,"Accumulated amortization of musical instruments","1777 - Accumulated amortization of musical instruments",1777,"S100"]
[1778,"Satellites","1778 - Satellites",1778,"S100"]
[1779,"Accumulated amortization of satellites","1779 - Accumulated amortization of satellites",1779,"S100"]
[1780,"Earth stations","1780 - Earth stations",1780,"S100"]
[1781,"Accumulated amortization of earth stations","1781 - Accumulated amortization of earth stations",1781,"S100"]
[1782,"Machinery and equipment under construction","1782 - Machinery and equipment under construction",1782,"S100"]
[1783,"Transportation equipment","1783 - Transportation equipment",1783,"S100"]
[1784,"Accumulated amortization of transportation equipment","1784 - Accumulated amortization of transportation equipment",1784,"S100"]
[1785,"Other machinery and equipment","1785 - Other machinery and equipment",1785,"S100"]
[1786,"Accumulated amortization of other machinery and equipment","1786 - Accumulated amortization of other machinery and equipment",1786,"S100"]
[1787,"Furniture and fixtures","1787 - Furniture and fixtures",{"$f":"A132","v":1787},"S100"]
[1788,"Accumulated amortization of furniture and fixtures","1788 - Accumulated amortization of furniture and fixtures",1788,"S100"]
[1900,"Other tangible capital assets","1900 - Other tangible capital assets",1900,"S100"]
[1901,"*Accumulated amortization of other tangible capital assets","1901 - *Accumulated amortization of other tangible capital assets",1901,"S100"]
[1902,"Logging roads",{"$f":"A136&\" \"&\"-\"&\" \"&B136","v":"1902 - Logging roads"},1902,"S100"]
[1903,"Accumulated amortization of logging roads","1903 - Accumulated amortization of logging roads",1903,"S100"]
[1904,"Asphalt and parking areas","1904 - Asphalt and parking areas",1904,"S100"]
[1905,"Accumulated amortization of asphalt and parking areas","1905 - Accumulated amortization of asphalt and parking areas",1905,"S100"]
[1906,"Wharves","1906 - Wharves",1906,"S100"]
[1907,"Accumulated amortization of wharves","1907 - Accumulated amortization of wharves",1907,"S100"]
[1908,"Fences","1908 - Fences",1908,"S100"]
[1909,"Accumulated amortization of fences","1909 - Accumulated amortization of fences",1909,"S100"]
[1910,"Capital leases – buildings","1910 - Capital leases – buildings",1910,"S100"]
[1911,"Accumulated amortization of capital leases – buildings","1911 - Accumulated amortization of capital leases – buildings",1911,"S100"]
[1912,"Capital leases – equipment","1912 - Capital leases – equipment",1912,"S100"]
[1913,"Accumulated amortization of capital leases – equipment","1913 - Accumulated amortization of capital leases – equipment",1913,"S100"]
[1914,"Capital leases – vehicles","1914 - Capital leases – vehicles",1914,"S100"]
[1915,"Accumulated amortization of capital leases – vehicles","1915 - Accumulated amortization of capital leases – vehicles",1915,"S100"]
[1916,"Capital leases – others","1916 - Capital leases – others",1916,"S100"]
[1917,"Accumulated amortization of capital leases – others","1917 - Accumulated amortization of capital leases – others",1917,"S100"]
[1918,"Leasehold improvements","1918 - Leasehold improvements",1918,"S100"]
[1919,"Accumulated amortization of leasehold improvements","1919 - Accumulated amortization of leasehold improvements",1919,"S100"]
[1920,"Other capital assets under construction","1920 - Other capital assets under construction",1920,"S100"]
[1921,"Campsites","1921 - Campsites",1921,"S100"]
[1922,"Accumulated amortization of campsites","1922 - Accumulated amortization of campsites",1922,"S100"]
[2010,"Intangible assets","2010 - Intangible assets",2010,"S100"]
[2011,"*Accumulated amortization of intangible assets","2011 - *Accumulated amortization of intangible assets",2011,"S100"]
[2012,"Goodwill","2012 - Goodwill",2012,"S100"]
[2013,"Accumulated amortization of goodwill","2013 - Accumulated amortization of goodwill",2013,"S100"]
[2014,"Quota","2014 - Quota",2014,"S100"]
[2015,"Accumulated amortization of quota","2015 - Accumulated amortization of quota",2015,"S100"]
[2016,"Licences","2016 - Licences",2016,"S100"]
[2017,"Accumulated amortization of licences","2017 - Accumulated amortization of licences",2017,"S100"]
[2018,"Incorporation costs","2018 - Incorporation costs",2018,"S100"]
[2019,"Accumulated amortization of incorporation costs","2019 - Accumulated amortization of incorporation costs",2019,"S100"]
[2020,"Trademarks/patents","2020 - Trademarks/patents",2020,"S100"]
[2021,"Accumulated amortization of trademarks/patents","2021 - Accumulated amortization of trademarks/patents",2021,"S100"]
[2022,"Customer lists","2022 - Customer lists",2022,"S100"]
[2023,"Accumulated amortization of customer lists","2023 - Accumulated amortization of customer lists",2023,"S100"]
[2024,"Rights","2024 - Rights",2024,"S100"]
[2025,"Accumulated amortization of rights","2025 - Accumulated amortization of rights",2025,"S100"]
[2026,"Research and development","2026 - Research and development",2026,"S100"]
[2027,"Accumulated amortization of research and development","2027 - Accumulated amortization of research and development",2027,"S100"]
[2070,"Resource rights","2070 - Resource rights",2070,"S100"]
[2071,"*Accumulated amortization of resource rights","2071 - *Accumulated amortization of resource rights",2071,"S100"]
[2072,"Timber rights","2072 - Timber rights",2072,"S100"]
[2073,"Accumulated amortization of timber rights","2073 - Accumulated amortization of timber rights",2073,"S100"]
[2074,"Mining rights","2074 - Mining rights",2074,"S100"]
[2075,"Accumulated amortization of mining rights","2075 - Accumulated amortization of mining rights",2075,"S100"]
[2076,"Oil and gas rights","2076 - Oil and gas rights",2076,"S100"]
[2077,"Accumulated amortization of oil and gas rights","2077 - Accumulated amortization of oil and gas rights",2077,"S100"]
[2180,"Due from shareholder(s)/director(s)","2180 - Due from shareholder(s)/director(s)",2180,"S100"]
[2181,"Due from individual shareholder(s)","2181 - Due from individual shareholder(s)",2181,"S100"]
[2182,"Due from corporate shareholder(s)","2182 - Due from corporate shareholder(s)",2182,"S100"]
[2183,"Due from director(s)","2183 - Due from director(s)",2183,"S100"]
[2190,"Due from members","2190 - Due from members",2190,"S100"]
[2200,"Investment in joint venture(s)/partnership(s)","2200 - Investment in joint venture(s)/partnership(s)",2200,"S100"]
[2220,"Due from joint venture(s)/partnership(s)","2220 - Due from joint venture(s)/partnership(s)",2220,"S100"]
[2240,"Due from/investment in related parties","2240 - Due from/investment in related parties",2240,"S100"]
[2241,"Due from/investment in Canadian related parties","2241 - Due from/investment in Canadian related parties",2241,"S100"]
[2242,"Shares in Canadian related corporations","2242 - Shares in Canadian related corporations",{"$f":"A192","v":2242},"S100"]
[2243,"Loans/advances to Canadian related corporations","2243 - Loans/advances to Canadian related corporations",2243,"S100"]
[2244,"Investment in Canadian related corporations at cost","2244 - Investment in Canadian related corporations at cost",2244,"S100"]
[2245,"Investment in Canadian related corporations at equity","2245 - Investment in Canadian related corporations at equity",2245,"S100"]
[2246,"Due from/investment in foreign related parties",{"$f":"A196&\" \"&\"-\"&\" \"&B196","v":"2246 - Due from/investment in foreign related parties"},2246,"S100"]
[2247,"Shares in foreign related corporations","2247 - Shares in foreign related corporations",2247,"S100"]
[2248,"Loans/advances to foreign related corporations","2248 - Loans/advances to foreign related corporations",2248,"S100"]
[2249,"Investment in foreign related corporations at cost","2249 - Investment in foreign related corporations at cost",2249,"S100"]
[2250,"Investment in foreign related corporations at equity","2250 - Investment in foreign related corporations at equity",2250,"S100"]
[2280,"Investment in co-tenancy","2280 - Investment in co-tenancy",2280,"S100"]
[2300,"Long-term investments","2300 - Long-term investments",2300,"S100"]
[2301,"Foreign shares","2301 - Foreign shares",2301,"S100"]
[2302,"Other types of foreign investments","2302 - Other types of foreign investments",2302,"S100"]
[2303,"Canadian shares","2303 - Canadian shares",2303,"S100"]
[2304,"Government of Canada debt","2304 - Government of Canada debt",2304,"S100"]
[2305,"Canadian, provincial and municipal government debt","2305 - Canadian, provincial and municipal government debt",2305,"S100"]
[2306,"Canadian corporate bonds and debentures","2306 - Canadian corporate bonds and debentures",2306,"S100"]
[2307,"Debt securities","2307 - Debt securities",2307,"S100"]
[2308,"Equity securities","2308 - Equity securities",2308,"S100"]
[2309,"Securities purchased under resale agreements","2309 - Securities purchased under resale agreements",2309,"S100"]
[2310,"Central credit union shares","2310 - Central credit union shares",2310,"S100"]
[2311,"Other Canadian long-term investments","2311 - Other Canadian long-term investments",2311,"S100"]
[2360,"Long-term loans","2360 - Long-term loans",2360,"S100"]
[2361,"Mortgages","2361 - Mortgages",2361,"S100"]
[2362,"Personal and credit card loans","2362 - Personal and credit card loans",2362,"S100"]
[2363,"Business and government loans","2363 - Business and government loans",2363,"S100"]
[2364,"Line of credit","2364 - Line of credit",2364,"S100"]
[2420,"Other long-term assets","2420 - Other long-term assets",2420,"S100"]
[2421,"Future (deferred) income taxes","2421 - Future (deferred) income taxes",2421,"S100"]
[2422,"Deferred pension charges","2422 - Deferred pension charges",2422,"S100"]
[2423,"Deferred unrealized exchange losses","2423 - Deferred unrealized exchange losses",2423,"S100"]
[2424,"Other deferred items/charges","2424 - Other deferred items/charges",2424,"S100"]
[2425,"Accumulated amortization of deferred charges","2425 - Accumulated amortization of deferred charges",2425,"S100"]
[2426,"Reserve fund","2426 - Reserve fund",2426,"S100"]
[2427,"Cash surrender value of life insurance","2427 - Cash surrender value of life insurance",2427,"S100"]
[2590,"Assets held in trust","2590 - Assets held in trust",2590,"S100"]
[2600,"Bank overdraft","2600 - Bank overdraft",2600,"S100"]
[2620,"Amounts payable and accrued liabilities","2620 - Amounts payable and accrued liabilities",2620,"S100"]
[2621,"Trade payables","2621 - Trade payables",2621,"S100"]
[2622,"Trade payables to related parties","2622 - Trade payables to related parties",2622,"S100"]
[2623,"Holdbacks payable","2623 - Holdbacks payable",2623,"S100"]
[2624,"Wages payable","2624 - Wages payable",2624,"S100"]
[2625,"Management fees payable","2625 - Management fees payable",2625,"S100"]
[2626,"Bonuses payable","2626 - Bonuses payable",2626,"S100"]
[2627,"Employee deductions payable","2627 - Employee deductions payable",2627,"S100"]
[2628,"Withholding taxes payable","2628 - Withholding taxes payable",2628,"S100"]
[2629,"Interest payable","2629 - Interest payable",2629,"S100"]
[2630,"Amounts payable to members of NPOs","2630 - Amounts payable to members of NPOs",2630,"S100"]
[2680,"Taxes payable","2680 - Taxes payable",2680,"S100"]
[2700,"Short-term debt","2700 - Short-term debt",2700,"S100"]
[2701,"Loans from Canadian banks","2701 - Loans from Canadian banks",2701,"S100"]
[2702,"Liability for securities sold short","2702 - Liability for securities sold short",2702,"S100"]
[2703,"Liability for securities sold under repurchase agreements","2703 - Liability for securities sold under repurchase agreements",2703,"S100"]
[2704,"Gold and silver certificates","2704 - Gold and silver certificates",2704,"S100"]
[2705,"Cheques and other items in transit","2705 - Cheques and other items in transit",2705,"S100"]
[2706,"Lien notes","2706 - Lien notes",2706,"S100"]
[2707,"Credit card loans","2707 - Credit card loans",2707,"S100"]
[2770,"Deferred income","2770 - Deferred income",2770,"S100"]
[2780,"Due to shareholder(s)/director(s)","2780 - Due to shareholder(s)/director(s)",2780,"S100"]
[2781,"Due to individual shareholder(s)","2781 - Due to individual shareholder(s)",2781,"S100"]
[2782,"Due to corporate shareholder(s)","2782 - Due to corporate shareholder(s)",2782,"S100"]
[2783,"Due to director(s)","2783 - Due to director(s)",2783,"S100"]
[2840,"Due to joint venture(s)/partnership(s)","2840 - Due to joint venture(s)/partnership(s)",2840,"S100"]
[2860,"Due to related parties","2860 - Due to related parties",{"$f":"A255","v":2860},"S100"]
[2861,"Demand notes due to related parties","2861 - Demand notes due to related parties",2861,"S100"]
[2862,"Interest payable to related parties","2862 - Interest payable to related parties",2862,"S100"]
[2863,"Advances due to related parties","2863 - Advances due to related parties",2863,"S100"]
[2920,"Current portion of long-term liability",{"$f":"A259&\" \"&\"-\"&\" \"&B259","v":"2920 - Current portion of long-term liability"},2920,"S100"]
[2940,"Bankers' acceptances","2940 - Bankers' acceptances",2940,"S100"]
[2960,"Other current liabilities","2960 - Other current liabilities",2960,"S100"]
[2961,"Deposits received","2961 - Deposits received",2961,"S100"]
[2962,"Dividends payable","2962 - Dividends payable",2962,"S100"]
[2963,"Future (deferred) income taxes","2963 - Future (deferred) income taxes",2963,"S100"]
[2964,"Reserves for guarantees, warranties, or indemnities","2964 - Reserves for guarantees, warranties, or indemnities",2964,"S100"]
[2965,"General provisions/reserves","2965 - General provisions/reserves",2965,"S100"]
[2966,"Crew shares","2966 - Crew shares",2966,"S100"]
[3140,"Long-term debt","3140 - Long-term debt",3140,"S100"]
[3141,"Mortgages","3141 - Mortgages",3141,"S100"]
[3142,"Farm credit corporation loan","3142 - Farm credit corporation loan",3142,"S100"]
[3143,"Chartered bank loan","3143 - Chartered bank loan",3143,"S100"]
[3144,"Credit Union/Caisse Populaire loan","3144 - Credit Union/Caisse Populaire loan",3144,"S100"]
[3145,"Provincial government loan","3145 - Provincial government loan",3145,"S100"]
[3146,"Supply company loan","3146 - Supply company loan",3146,"S100"]
[3147,"Private loan","3147 - Private loan",3147,"S100"]
[3148,"Central, league, and federation loans","3148 - Central, league, and federation loans",3148,"S100"]
[3149,"Line of credit","3149 - Line of credit",3149,"S100"]
[3150,"Liability for securities sold short","3150 - Liability for securities sold short",3150,"S100"]
[3151,"Liability for securities sold under repurchase agreements","3151 - Liability for securities sold under repurchase agreements",3151,"S100"]
[3152,"Lien notes","3152 - Lien notes",3152,"S100"]
[3200,"Deposit liabilities of financial institutions","3200 - Deposit liabilities of financial institutions",3200,"S100"]
[3210,"Bonds and debentures","3210 - Bonds and debentures",3210,"S100"]
[3220,"Deferred income","3220 - Deferred income",3220,"S100"]
[3240,"Future (deferred) income taxes","3240 - Future (deferred) income taxes",3240,"S100"]
[3260,"Due to shareholder(s)/director(s)","3260 - Due to shareholder(s)/director(s)",3260,"S100"]
[3261,"Due to individual shareholder(s)","3261 - Due to individual shareholder(s)",3261,"S100"]
[3262,"Due to corporate shareholder(s)","3262 - Due to corporate shareholder(s)",3262,"S100"]
[3263,"Due to director(s)","3263 - Due to director(s)",3263,"S100"]
[3270,"Due to members","3270 - Due to members",3270,"S100"]
[3280,"Due to joint venture(s)/partnership(s)","3280 - Due to joint venture(s)/partnership(s)",3280,"S100"]
[3300,"Due to related parties","3300 - Due to related parties",3300,"S100"]
[3301,"Amounts owing to related Canadian parties","3301 - Amounts owing to related Canadian parties",3301,"S100"]
[3302,"Amounts owing to related foreign parties","3302 - Amounts owing to related foreign parties",3302,"S100"]
[3320,"Other long-term liabilities","3320 - Other long-term liabilities",3320,"S100"]
[3321,"Long-term obligations/commitments/capital leases","3321 - Long-term obligations/commitments/capital leases",3321,"S100"]
[3322,"Reserves for guarantees, warranties, or indemnities","3322 - Reserves for guarantees, warranties, or indemnities",3322,"S100"]
[3323,"Provision for site restoration","3323 - Provision for site restoration",3323,"S100"]
[3324,"Contributions to qualifying environmental trust","3324 - Contributions to qualifying environmental trust",3324,"S100"]
[3325,"General provisions/reserves","3325 - General provisions/reserves",3325,"S100"]
[3326,"Preference shares restated","3326 - Preference shares restated",3326,"S100"]
[3327,"Member allocations","3327 - Member allocations",3327,"S100"]
[3328,"Deferred revenue from incomplete contracts","3328 - Deferred revenue from incomplete contracts",3328,"S100"]
[3460,"Subordinated debt","3460 - Subordinated debt",3460,"S100"]
[3470,"Amounts held in trust","3470 - Amounts held in trust",3470,"S100"]
[3500,"Common shares","3500 - Common shares",3500,"S100"]
[3520,"Preferred shares","3520 - Preferred shares",3520,"S100"]
[3540,"Contributed and other surplus","3540 - Contributed and other surplus",3540,"S100"]
[3541,"Contributed surplus","3541 - Contributed surplus",3541,"S100"]
[3542,"Appraisal surplus","3542 - Appraisal surplus",3542,"S100"]
[3543,"General reserve","3543 - General reserve",3543,"S100"]
[3570,"Head office account","3570 - Head office account",3570,"S100"]
[3580,"Accumulated other comprehensive income","3580 - Accumulated other comprehensive income",3580,"S100"]
[3660,"Retained earnings/deficit - start","3660 - Retained earnings/deficit - start",3660,"S100"]
[3700,"Dividends declared","3700 - Dividends declared",3700,"S100"]
[3701,"Cash dividends","3701 - Cash dividends",3701,"S100"]
[3702,"Patronage dividends","3702 - Patronage dividends",3702,"S100"]
[3720,"Prior period adjustments","3720 - Prior period adjustments",{"$f":"A317","v":3720},"S100"]
[3740,"Other items affecting retained earnings","3740 - Other items affecting retained earnings",3740,"S100"]
[3741,"Share redemptions","3741 - Share redemptions",3741,"S100"]
[3742,"Special reserves","3742 - Special reserves",3742,"S100"]
[3743,"Currency adjustments",{"$f":"A321&\" \"&\"-\"&\" \"&B321","v":"3743 - Currency adjustments"},3743,"S100"]
[3744,"Unusual revenue items","3744 - Unusual revenue items",3744,"S100"]
[3745,"Interfund transfer","3745 - Interfund transfer",3745,"S100"]
[7000,"Revaluation surplus","7000 - Revaluation surplus",7000,"S125"]
[7002,"Defined benefit gains/losses","7002 - Defined benefit gains/losses",7002,"S125"]
[7004,"Foreign operation translation gains/losses","7004 - Foreign operation translation gains/losses",7004,"S125"]
[7006,"Equity instruments gains/losses","7006 - Equity instruments gains/losses",7006,"S125"]
[7008,"Cash flow hedge effective portion gains/losses","7008 - Cash flow hedge effective portion gains/losses",7008,"S125"]
[7010,"Income tax relating to components of other comprehensive income","7010 - Income tax relating to components of other comprehensive income",7010,"S125"]
[7020,"Miscellaneous other comprehensive income","7020 - Miscellaneous other comprehensive income",7020,"S125"]
[8000,"Trade sales of goods and services","8000 - Trade sales of goods and services",8000,"S125"]
[8020,"Sales of goods and services to related parties","8020 - Sales of goods and services to related parties",8020,"S125"]
[8030,"Interdivisional sales","8030 - Interdivisional sales",8030,"S125"]
[8040,"Sales from resource properties","8040 - Sales from resource properties",8040,"S125"]
[8041,"Petroleum and natural gas sales","8041 - Petroleum and natural gas sales",8041,"S125"]
[8042,"Petroleum and natural gas sales to related parties","8042 - Petroleum and natural gas sales to related parties",8042,"S125"]
[8043,"Gas marketing","8043 - Gas marketing",8043,"S125"]
[8044,"Processing revenue","8044 - Processing revenue",8044,"S125"]
[8045,"Pipeline revenue","8045 - Pipeline revenue",8045,"S125"]
[8046,"Seismic sales","8046 - Seismic sales",8046,"S125"]
[8047,"Mining revenue","8047 - Mining revenue",8047,"S125"]
[8048,"Coal revenue","8048 - Coal revenue",8048,"S125"]
[8049,"Oil sands revenue","8049 - Oil sands revenue",8049,"S125"]
[8050,"Royalty income","8050 - Royalty income",8050,"S125"]
[8051,"Oil and gas partnership/joint venture income/loss","8051 - Oil and gas partnership/joint venture income/loss",8051,"S125"]
[8052,"Mining partnership/joint venture income/loss","8052 - Mining partnership/joint venture income/loss",8052,"S125"]
[8053,"Other production revenue","8053 - Other production revenue",8053,"S125"]
[8090,"Investment revenue","8090 - Investment revenue",8090,"S125"]
[8091,"Interest from foreign sources","8091 - Interest from foreign sources",8091,"S125"]
[8092,"Interest from Canadian bonds and debentures","8092 - Interest from Canadian bonds and debentures",8092,"S125"]
[8093,"Interest from Canadian mortgage loans","8093 - Interest from Canadian mortgage loans",8093,"S125"]
[8094,"Interest from other Canadian sources","8094 - Interest from other Canadian sources",8094,"S125"]
[8095,"Dividend income","8095 - Dividend income",8095,"S125"]
[8096,"Dividends from Canadian sources","8096 - Dividends from Canadian sources",8096,"S125"]
[8097,"Dividends from foreign sources","8097 - Dividends from foreign sources",8097,"S125"]
[8100,"Interest income (financial institutions)","8100 - Interest income (financial institutions)",8100,"S125"]
[8101,"Loan interest","8101 - Loan interest",8101,"S125"]
[8102,"Securities interest","8102 - Securities interest",8102,"S125"]
[8103,"Deposits with banks interest","8103 - Deposits with banks interest",8103,"S125"]
[8120,"Commission revenue","8120 - Commission revenue",8120,"S125"]
[8121,"Commission income on real estate transactions","8121 - Commission income on real estate transactions",8121,"S125"]
[8140,"Rental revenue","8140 - Rental revenue",8140,"S125"]
[8141,"Real estate rental revenue","8141 - Real estate rental revenue",8141,"S125"]
[8142,"Film rental revenue","8142 - Film rental revenue",8142,"S125"]
[8150,"Vehicle leasing","8150 - Vehicle leasing",8150,"S125"]
[8160,"Fishing revenue","8160 - Fishing revenue",8160,"S125"]
[8161,"Fish products","8161 - Fish products",8161,"S125"]
[8162,"Other marine products","8162 - Other marine products",8162,"S125"]
[8163,"Fishing grants, credits, and rebates","8163 - Fishing grants, credits, and rebates",8163,"S125"]
[8164,"Fishing subsidies","8164 - Fishing subsidies",8164,"S125"]
[8165,"Compensation for loss of fishing income or property","8165 - Compensation for loss of fishing income or property",8165,"S125"]
[8166,"Sharesman income","8166 - Sharesman income",8166,"S125"]
[8210,"Realized gains/losses on disposal of assets","8210 - Realized gains/losses on disposal of assets",8210,"S125"]
[8211,"Realized gains/losses on sale of investments","8211 - Realized gains/losses on sale of investments",8211,"S125"]
[8212,"Realized gains/losses on sale of resource properties","8212 - Realized gains/losses on sale of resource properties",8212,"S125"]
[8220,"Non-Profit organizations amounts received","8220 - Non-Profit organizations amounts received",8220,"S125"]
[8221,"Membership fees","8221 - Membership fees",8221,"S125"]
[8222,"Assessments","8222 - Assessments",8222,"S125"]
[8223,"Gifts","8223 - Gifts",8223,"S125"]
[8224,"Gross sales and revenues from organizational activities","8224 - Gross sales and revenues from organizational activities",8224,"S125"]
[8230,"Other revenue","8230 - Other revenue",{"$f":"A381","v":8230},"S125"]
[8231,"Foreign exchange gains/losses","8231 - Foreign exchange gains/losses",8231,"S125"]
[8232,"Income/loss of subsidiaries/affiliates","8232 - Income/loss of subsidiaries/affiliates",8232,"S125"]
[8233,"Income/loss of other divisions","8233 - Income/loss of other divisions",8233,"S125"]
[8234,"Income/loss of joint ventures",{"$f":"A385&\" \"&\"-\"&\" \"&B385","v":"8234 - Income/loss of joint ventures"},8234,"S125"]
[8235,"Income/loss of partnerships","8235 - Income/loss of partnerships",8235,"S125"]
[8236,"Realization of deferred revenues","8236 - Realization of deferred revenues",8236,"S125"]
[8237,"Royalty income other than resource","8237 - Royalty income other than resource",8237,"S125"]
[8238,"Alberta royalty tax credits","8238 - Alberta royalty tax credits",8238,"S125"]
[8239,"Management and administration fees","8239 - Management and administration fees",8239,"S125"]
[8240,"Telecommunications revenue","8240 - Telecommunications revenue",8240,"S125"]
[8241,"Consulting fees","8241 - Consulting fees",8241,"S125"]
[8242,"Subsidies and grants","8242 - Subsidies and grants",8242,"S125"]
[8243,"Sale of by-products","8243 - Sale of by-products",8243,"S125"]
[8244,"Deposit services","8244 - Deposit services",8244,"S125"]
[8245,"Credit services","8245 - Credit services",8245,"S125"]
[8246,"Card services","8246 - Card services",8246,"S125"]
[8247,"Patronage dividends","8247 - Patronage dividends",8247,"S125"]
[8248,"Insurance recoveries","8248 - Insurance recoveries",8248,"S125"]
[8249,"Expense recoveries","8249 - Expense recoveries",8249,"S125"]
[8250,"Bad debt recoveries","8250 - Bad debt recoveries",8250,"S125"]
[8300,"Opening inventory","8300 - Opening inventory",8300,"S125"]
[8301,"Opening inventory – finished goods","8301 - Opening inventory – finished goods",8301,"S125"]
[8302,"Opening inventory – raw materials","8302 - Opening inventory – raw materials",8302,"S125"]
[8303,"Opening inventory – goods in process","8303 - Opening inventory – goods in process",8303,"S125"]
[8320,"Purchases/cost of materials","8320 - Purchases/cost of materials",8320,"S125"]
[8340,"Direct wages","8340 - Direct wages",8340,"S125"]
[8350,"Benefits on direct wages","8350 - Benefits on direct wages",8350,"S125"]
[8360,"Trades and sub-contracts","8360 - Trades and sub-contracts",8360,"S125"]
[8370,"Production costs other than resource","8370 - Production costs other than resource",8370,"S125"]
[8400,"Resource production costs","8400 - Resource production costs",8400,"S125"]
[8401,"Pipeline operations","8401 - Pipeline operations",8401,"S125"]
[8402,"Drilling","8402 - Drilling",8402,"S125"]
[8403,"Site restoration costs","8403 - Site restoration costs",8403,"S125"]
[8404,"Gross overriding royalty","8404 - Gross overriding royalty",8404,"S125"]
[8405,"Freehold royalties","8405 - Freehold royalties",8405,"S125"]
[8406,"Other producing properties rental","8406 - Other producing properties rental",8406,"S125"]
[8407,"Prospect/geological","8407 - Prospect/geological",8407,"S125"]
[8408,"Well operating, fuel and equipment","8408 - Well operating, fuel and equipment",8408,"S125"]
[8409,"Well abandonment and dry holes","8409 - Well abandonment and dry holes",8409,"S125"]
[8410,"Other lease rentals","8410 - Other lease rentals",8410,"S125"]
[8411,"Exploration expenses","8411 - Exploration expenses",8411,"S125"]
[8412,"Development expenses","8412 - Development expenses",8412,"S125"]
[8435,"Crown charges","8435 - Crown charges",8435,"S125"]
[8436,"Crown royalties","8436 - Crown royalties",8436,"S125"]
[8437,"Crown lease rentals","8437 - Crown lease rentals",8437,"S125"]
[8438,"Freehold mineral tax","8438 - Freehold mineral tax",8438,"S125"]
[8439,"Mining taxes","8439 - Mining taxes",8439,"S125"]
[8440,"Oil sand leases","8440 - Oil sand leases",8440,"S125"]
[8441,"Saskatchewan resource surcharge","8441 - Saskatchewan resource surcharge",8441,"S125"]
[8450,"Other direct costs","8450 - Other direct costs",8450,"S125"]
[8451,"Equipment hire and operation","8451 - Equipment hire and operation",8451,"S125"]
[8452,"Log yard","8452 - Log yard",8452,"S125"]
[8453,"Forestry costs","8453 - Forestry costs",8453,"S125"]
[8454,"Logging road costs","8454 - Logging road costs",8454,"S125"]
[8455,"Stumpage costs","8455 - Stumpage costs",8455,"S125"]
[8456,"Royalty costs","8456 - Royalty costs",8456,"S125"]
[8457,"Freight in and duty","8457 - Freight in and duty",8457,"S125"]
[8458,"Inventory write down","8458 - Inventory write down",8458,"S125"]
[8459,"Direct cost amortization of tangible assets","8459 - Direct cost amortization of tangible assets",8459,"S125"]
[8460,"Direct cost amortization of natural resource assets","8460 - Direct cost amortization of natural resource assets",8460,"S125"]
[8461,"Overhead expenses allocated to cost of sales","8461 - Overhead expenses allocated to cost of sales",8461,"S125"]
[8500,"Closing inventory","8500 - Closing inventory",8500,"S125"]
[8501,"Closing inventory – finished goods","8501 - Closing inventory – finished goods",8501,"S125"]
[8502,"Closing inventory – raw materials","8502 - Closing inventory – raw materials",{"$f":"A445","v":8502},"S125"]
[8503,"Closing inventory – goods in process","8503 - Closing inventory – goods in process",8503,"S125"]
[8520,"Advertising and promotion","8520 - Advertising and promotion",8520,"S125"]
[8521,"Advertising","8521 - Advertising",8521,"S125"]
[8522,"Donations",{"$f":"A449&\" \"&\"-\"&\" \"&B449","v":"8522 - Donations"},8522,"S125"]
[8523,"Meals and entertainment","8523 - Meals and entertainment",8523,"S125"]
[8524,"Promotion","8524 - Promotion",8524,"S125"]
[8570,"Amortization of intangible assets","8570 - Amortization of intangible assets",8570,"S125"]
[8571,"Goodwill impairment loss","8571 - Goodwill impairment loss",8571,"S125"]
[8590,"Bad debt expense","8590 - Bad debt expense",8590,"S125"]
[8610,"Loan losses","8610 - Loan losses",8610,"S125"]
[8611,"Provision for loan losses","8611 - Provision for loan losses",8611,"S125"]
[8620,"Employee benefits","8620 - Employee benefits",8620,"S125"]
[8621,"Group insurance benefits","8621 - Group insurance benefits",8621,"S125"]
[8622,"Employer's portion of employee benefits","8622 - Employer's portion of employee benefits",8622,"S125"]
[8623,"Contributions to deferred income plans","8623 - Contributions to deferred income plans",8623,"S125"]
[8650,"Amortization of natural resource assets","8650 - Amortization of natural resource assets",8650,"S125"]
[8670,"Amortization of tangible assets","8670 - Amortization of tangible assets",8670,"S125"]
[8690,"Insurance","8690 - Insurance",8690,"S125"]
[8691,"Life insurance on executives","8691 - Life insurance on executives",8691,"S125"]
[8710,"Interest and bank charges","8710 - Interest and bank charges",8710,"S125"]
[8711,"Interest on short-term debt","8711 - Interest on short-term debt",8711,"S125"]
[8712,"Interest on bonds and debentures","8712 - Interest on bonds and debentures",8712,"S125"]
[8713,"Interest on mortgages","8713 - Interest on mortgages",8713,"S125"]
[8714,"Interest on long-term debt","8714 - Interest on long-term debt",8714,"S125"]
[8715,"Bank charges","8715 - Bank charges",8715,"S125"]
[8716,"Credit card charges","8716 - Credit card charges",8716,"S125"]
[8717,"Collection and credit costs","8717 - Collection and credit costs",8717,"S125"]
[8740,"Interest paid (financial institutions)","8740 - Interest paid (financial institutions)",8740,"S125"]
[8741,"Interest paid on deposits","8741 - Interest paid on deposits",8741,"S125"]
[8742,"Interest paid on bonds and debentures","8742 - Interest paid on bonds and debentures",8742,"S125"]
[8760,"Business taxes, licences, and memberships","8760 - Business taxes, licences, and memberships",8760,"S125"]
[8761,"Memberships","8761 - Memberships",8761,"S125"]
[8762,"Business taxes","8762 - Business taxes",8762,"S125"]
[8763,"Franchise fees","8763 - Franchise fees",8763,"S125"]
[8764,"Government fees","8764 - Government fees",8764,"S125"]
[8790,"Nova Scotia tax on large corporations","8790 - Nova Scotia tax on large corporations",8790,"S125"]
[8810,"Office expenses","8810 - Office expenses",8810,"S125"]
[8811,"Office stationery and supplies","8811 - Office stationery and supplies",8811,"S125"]
[8812,"Office utilities","8812 - Office utilities",8812,"S125"]
[8813,"Data processing","8813 - Data processing",8813,"S125"]
[8860,"Professional fees","8860 - Professional fees",8860,"S125"]
[8861,"Legal fees","8861 - Legal fees",8861,"S125"]
[8862,"Accounting fees","8862 - Accounting fees",8862,"S125"]
[8863,"Consulting fees","8863 - Consulting fees",8863,"S125"]
[8864,"Architect fees","8864 - Architect fees",8864,"S125"]
[8865,"Appraisal fees","8865 - Appraisal fees",8865,"S125"]
[8866,"Laboratory fees","8866 - Laboratory fees",8866,"S125"]
[8867,"Medical fees","8867 - Medical fees",8867,"S125"]
[8868,"Veterinary fees","8868 - Veterinary fees",8868,"S125"]
[8869,"Brokerage fees","8869 - Brokerage fees",8869,"S125"]
[8870,"Transfer fees","8870 - Transfer fees",8870,"S125"]
[8871,"Management and administration fees","8871 - Management and administration fees",8871,"S125"]
[8872,"Refining and assay","8872 - Refining and assay",8872,"S125"]
[8873,"Registrar and transfer agent fees","8873 - Registrar and transfer agent fees",8873,"S125"]
[8874,"Restructuring costs","8874 - Restructuring costs",8874,"S125"]
[8875,"Security commission fees","8875 - Security commission fees",8875,"S125"]
[8876,"Training expense","8876 - Training expense",8876,"S125"]
[8877,"Studio and recording","8877 - Studio and recording",8877,"S125"]
[8910,"Rental","8910 - Rental",8910,"S125"]
[8911,"Real estate rental","8911 - Real estate rental",8911,"S125"]
[8912,"Occupancy costs","8912 - Occupancy costs",8912,"S125"]
[8913,"Condominium fees","8913 - Condominium fees",8913,"S125"]
[8914,"Equipment rental","8914 - Equipment rental",8914,"S125"]
[8915,"Motor vehicle rentals","8915 - Motor vehicle rentals",{"$f":"A509","v":8915},"S125"]
[8916,"Moorage (boat)","8916 - Moorage (boat)",8916,"S125"]
[8917,"Storage","8917 - Storage",8917,"S125"]
[8918,"Quota rental","8918 - Quota rental",8918,"S125"]
[8960,"Repairs and maintenance",{"$f":"A513&\" \"&\"-\"&\" \"&B513","v":"8960 - Repairs and maintenance"},8960,"S125"]
[8961,"Repairs and maintenance – buildings","8961 - Repairs and maintenance – buildings",8961,"S125"]
[8962,"Repairs and maintenance – vehicles","8962 - Repairs and maintenance – vehicles",8962,"S125"]
[8963,"Repairs and maintenance – boats","8963 - Repairs and maintenance – boats",8963,"S125"]
[8964,"Repairs and maintenance – machinery and equipment","8964 - Repairs and maintenance – machinery and equipment",8964,"S125"]
[9010,"Other repairs and maintenance","9010 - Other repairs and maintenance",9010,"S125"]
[9011,"Machine shop expense","9011 - Machine shop expense",9011,"S125"]
[9012,"Road costs","9012 - Road costs",9012,"S125"]
[9013,"Security","9013 - Security",9013,"S125"]
[9014,"Garbage removal","9014 - Garbage removal",9014,"S125"]
[9060,"Salaries and wages","9060 - Salaries and wages",9060,"S125"]
[9061,"Commissions","9061 - Commissions",9061,"S125"]
[9062,"Crew share","9062 - Crew share",9062,"S125"]
[9063,"Bonuses","9063 - Bonuses",9063,"S125"]
[9064,"Directors fees","9064 - Directors fees",9064,"S125"]
[9065,"Management salaries","9065 - Management salaries",9065,"S125"]
[9066,"Employee salaries","9066 - Employee salaries",9066,"S125"]
[9110,"Sub-contracts","9110 - Sub-contracts",9110,"S125"]
[9130,"Supplies","9130 - Supplies",9130,"S125"]
[9131,"Small tools","9131 - Small tools",9131,"S125"]
[9132,"Shop expense","9132 - Shop expense",9132,"S125"]
[9133,"Uniforms","9133 - Uniforms",9133,"S125"]
[9134,"Laundry","9134 - Laundry",9134,"S125"]
[9135,"Food and catering","9135 - Food and catering",9135,"S125"]
[9136,"Fishing gear","9136 - Fishing gear",9136,"S125"]
[9137,"Nets and traps","9137 - Nets and traps",9137,"S125"]
[9138,"Salt, bait, and ice","9138 - Salt, bait, and ice",9138,"S125"]
[9139,"Camp supplies","9139 - Camp supplies",9139,"S125"]
[9150,"Computer-related expenses","9150 - Computer-related expenses",9150,"S125"]
[9151,"Upgrade","9151 - Upgrade",9151,"S125"]
[9152,"Internet","9152 - Internet",9152,"S125"]
[9180,"Property taxes","9180 - Property taxes",9180,"S125"]
[9200,"Travel expenses","9200 - Travel expenses",9200,"S125"]
[9201,"Meetings and conventions","9201 - Meetings and conventions",9201,"S125"]
[9220,"Utilities","9220 - Utilities",9220,"S125"]
[9221,"Electricity","9221 - Electricity",9221,"S125"]
[9222,"Water","9222 - Water",9222,"S125"]
[9223,"Heat","9223 - Heat",9223,"S125"]
[9224,"Fuel costs","9224 - Fuel costs",9224,"S125"]
[9225,"Telephone and telecommunications","9225 - Telephone and telecommunications",9225,"S125"]
[9270,"Other expenses","9270 - Other expenses",9270,"S125"]
[9271,"Cash over/short","9271 - Cash over/short",9271,"S125"]
[9272,"Reimbursement of parent company expense","9272 - Reimbursement of parent company expense",9272,"S125"]
[9273,"Selling expenses","9273 - Selling expenses",9273,"S125"]
[9274,"Shipping and warehouse expense","9274 - Shipping and warehouse expense",9274,"S125"]
[9275,"Delivery, freight and express","9275 - Delivery, freight and express",9275,"S125"]
[9276,"Warranty expenses","9276 - Warranty expenses",9276,"S125"]
[9277,"Royalty expenses – resident","9277 - Royalty expenses – resident",9277,"S125"]
[9278,"Royalty expenses – non-resident","9278 - Royalty expenses – non-resident",9278,"S125"]
[9279,"Dumping charges","9279 - Dumping charges",9279,"S125"]
[9280,"Land fill fees","9280 - Land fill fees",9280,"S125"]
[9281,"Vehicle expenses","9281 - Vehicle expenses",9281,"S125"]
[9282,"Research and development","9282 - Research and development",9282,"S125"]
[9283,"Withholding taxes","9283 - Withholding taxes",9283,"S125"]
[9284,"General and administrative expenses","9284 - General and administrative expenses",9284,"S125"]
[9285,"Interdivisional expenses","9285 - Interdivisional expenses",9285,"S125"]
[9286,"Interfund transfer","9286 - Interfund transfer",9286,"S125"]
[9370,"Grains and oilseeds","9370 - Grains and oilseeds",9370,"S125"]
[9371,"Wheat","9371 - Wheat",9371,"S125"]
[9372,"Oats","9372 - Oats",9372,"S125"]
[9373,"Barley","9373 - Barley",{"$f":"A573","v":9373},"S125"]
[9374,"Mixed grains","9374 - Mixed grains",9374,"S125"]
[9375,"Corn","9375 - Corn",9375,"S125"]
[9376,"Canola","9376 - Canola",9376,"S125"]
[9377,"Flaxseed",{"$f":"A577&\" \"&\"-\"&\" \"&B577","v":"9377 - Flaxseed"},9377,"S125"]
[9378,"Soya beans","9378 - Soya beans",9378,"S125"]
[9379,"Wheat board payments","9379 - Wheat board payments",9379,"S125"]
[9420,"Other crop revenues","9420 - Other crop revenues",9420,"S125"]
[9421,"Fruit","9421 - Fruit",9421,"S125"]
[9422,"Potatoes","9422 - Potatoes",9422,"S125"]
[9423,"Vegetables","9423 - Vegetables",9423,"S125"]
[9424,"Tobacco","9424 - Tobacco",9424,"S125"]
[9425,"Greenhouse and nursery products","9425 - Greenhouse and nursery products",9425,"S125"]
[9426,"Forage crops","9426 - Forage crops",9426,"S125"]
[9470,"Livestock and animal products revenue","9470 - Livestock and animal products revenue",9470,"S125"]
[9471,"Cattle","9471 - Cattle",9471,"S125"]
[9472,"Swine","9472 - Swine",9472,"S125"]
[9473,"Poultry","9473 - Poultry",9473,"S125"]
[9474,"Sheep and lambs","9474 - Sheep and lambs",9474,"S125"]
[9475,"Pregnant mare urine (PMU)","9475 - Pregnant mare urine (PMU)",9475,"S125"]
[9476,"Milk and cream (excluding dairy subsidies)","9476 - Milk and cream (excluding dairy subsidies)",9476,"S125"]
[9477,"Eggs for consumption","9477 - Eggs for consumption",9477,"S125"]
[9478,"Hatching eggs","9478 - Hatching eggs",9478,"S125"]
[9479,"Aquaculture (hatching and raising)","9479 - Aquaculture (hatching and raising)",9479,"S125"]
[9480,"Horses (breeding and meat)","9480 - Horses (breeding and meat)",9480,"S125"]
[9520,"Other commodities","9520 - Other commodities",9520,"S125"]
[9521,"Maple products","9521 - Maple products",9521,"S125"]
[9522,"Artificial insemination","9522 - Artificial insemination",9522,"S125"]
[9523,"Semen production","9523 - Semen production",9523,"S125"]
[9524,"Embryo production","9524 - Embryo production",9524,"S125"]
[9540,"Program payment revenues","9540 - Program payment revenues",9540,"S125"]
[9541,"Dairy subsidies","9541 - Dairy subsidies",9541,"S125"]
[9542,"Crop insurance","9542 - Crop insurance",9542,"S125"]
[9544,"Disaster Assistance Program payments","9544 - Disaster Assistance Program payments",9544,"S125"]
[9545,"AgriStability and AgriInvest benefit","9545 - AgriStability and AgriInvest benefit",9545,"S125"]
[9546,"Production insurance premium benefit","9546 - Production insurance premium benefit",9546,"S125"]
[9570,"Rebates","9570 - Rebates",9570,"S125"]
[9571,"Rebates – fuel","9571 - Rebates – fuel",9571,"S125"]
[9572,"Rebates – interest","9572 - Rebates – interest",9572,"S125"]
[9573,"Rebates – property taxes","9573 - Rebates – property taxes",9573,"S125"]
[9600,"Other farm revenues/losses","9600 - Other farm revenues/losses",9600,"S125"]
[9601,"Custom or contract work","9601 - Custom or contract work",9601,"S125"]
[9602,"Wood sales","9602 - Wood sales",9602,"S125"]
[9603,"Horse racing","9603 - Horse racing",9603,"S125"]
[9604,"Insurance proceeds","9604 - Insurance proceeds",9604,"S125"]
[9605,"Patronage dividends","9605 - Patronage dividends",9605,"S125"]
[9606,"Rental income","9606 - Rental income",9606,"S125"]
[9607,"Interest income","9607 - Interest income",9607,"S125"]
[9608,"Dividend income","9608 - Dividend income",9608,"S125"]
[9609,"Gains/losses on disposal of assets","9609 - Gains/losses on disposal of assets",9609,"S125"]
[9610,"Gravel","9610 - Gravel",9610,"S125"]
[9611,"Trucking","9611 - Trucking",9611,"S125"]
[9612,"Resale of commodities purchased","9612 - Resale of commodities purchased",9612,"S125"]
[9613,"Leases (gas, oil, well, surface, etc.)","9613 - Leases (gas, oil, well, surface, etc.)",9613,"S125"]
[9614,"Machine rentals","9614 - Machine rentals",9614,"S125"]
[9615,"Farming partnership income/loss","9615 - Farming partnership income/loss",9615,"S125"]
[9616,"Farming joint venture income/loss","9616 - Farming joint venture income/loss",9616,"S125"]
[9617,"Custom feeding","9617 - Custom feeding",9617,"S125"]
[9650,"Non-farming income","9650 - Non-farming income",9650,"S125"]
[9660,"Crop expenses","9660 - Crop expenses",9660,"S125"]
[9661,"Containers, twine and baling wire","9661 - Containers, twine and baling wire",9661,"S125"]
[9662,"Fertilizers and lime","9662 - Fertilizers and lime",9662,"S125"]
[9663,"Pesticides","9663 - Pesticides",9663,"S125"]
[9664,"Seeds and plants","9664 - Seeds and plants",9664,"S125"]
[9710,"Livestock expenses","9710 - Livestock expenses",{"$f":"A637","v":9710},"S125"]
[9711,"Feed, supplements, straw, and bedding","9711 - Feed, supplements, straw, and bedding",9711,"S125"]
[9712,"Livestock purchases","9712 - Livestock purchases",9712,"S125"]
[9713,"Veterinary fees, medicine, and breeding fees","9713 - Veterinary fees, medicine, and breeding fees",9713,"S125"]
[9714,"Minerals and salts",{"$f":"A641&\" \"&\"-\"&\" \"&B641","v":"9714 - Minerals and salts"},9714,"S125"]
[9760,"Machinery expenses","9760 - Machinery expenses",9760,"S125"]
[9761,"Machinery insurance","9761 - Machinery insurance",9761,"S125"]
[9762,"Machinery licences","9762 - Machinery licences",9762,"S125"]
[9763,"Machinery repairs","9763 - Machinery repairs",9763,"S125"]
[9764,"Machinery fuel","9764 - Machinery fuel",9764,"S125"]
[9765,"Machinery lease","9765 - Machinery lease",9765,"S125"]
[9790,"General farm expenses","9790 - General farm expenses",9790,"S125"]
[9791,"Amortization of tangible assets","9791 - Amortization of tangible assets",9791,"S125"]
[9792,"Advertising, marketing costs, and promotion","9792 - Advertising, marketing costs, and promotion",9792,"S125"]
[9793,"Bad debt","9793 - Bad debt",9793,"S125"]
[9794,"Benefits related to employee salaries","9794 - Benefits related to employee salaries",9794,"S125"]
[9795,"Building repairs and maintenance","9795 - Building repairs and maintenance",9795,"S125"]
[9796,"Clearing, levelling, and draining land","9796 - Clearing, levelling, and draining land",9796,"S125"]
[9797,"Crop insurance, Revenue Protection Program, and stabilization premiums","9797 - Crop insurance, Revenue Protection Program, and stabilization premiums",9797,"S125"]
[9798,"Customs or contract work","9798 - Customs or contract work",9798,"S125"]
[9799,"Electricity","9799 - Electricity",9799,"S125"]
[9800,"Fence repairs and maintenance","9800 - Fence repairs and maintenance",9800,"S125"]
[9801,"Freight and trucking","9801 - Freight and trucking",9801,"S125"]
[9802,"Heating fuel and curing fuel","9802 - Heating fuel and curing fuel",9802,"S125"]
[9803,"Insurance program overpayment recapture","9803 - Insurance program overpayment recapture",9803,"S125"]
[9804,"Other insurance premiums","9804 - Other insurance premiums",9804,"S125"]
[9805,"Interest and bank charges","9805 - Interest and bank charges",9805,"S125"]
[9806,"Marketing board fees","9806 - Marketing board fees",9806,"S125"]
[9807,"Memberships/subscription fees","9807 - Memberships/subscription fees",9807,"S125"]
[9808,"Office expenses","9808 - Office expenses",9808,"S125"]
[9809,"Professional fees","9809 - Professional fees",9809,"S125"]
[9810,"Property taxes","9810 - Property taxes",9810,"S125"]
[9811,"Rent – land and buildings","9811 - Rent – land and buildings",9811,"S125"]
[9812,"Rent – machinery","9812 - Rent – machinery",9812,"S125"]
[9813,"Other rental expenses","9813 - Other rental expenses",9813,"S125"]
[9814,"Salaries and wages","9814 - Salaries and wages",9814,"S125"]
[9815,"Salaries and wages other than for spouse or dependants","9815 - Salaries and wages other than for spouse or dependants",9815,"S125"]
[9816,"Salaries and wages paid to dependants","9816 - Salaries and wages paid to dependants",9816,"S125"]
[9817,"Selling costs","9817 - Selling costs",9817,"S125"]
[9818,"Supplies","9818 - Supplies",9818,"S125"]
[9819,"Motor vehicle expenses","9819 - Motor vehicle expenses",9819,"S125"]
[9820,"Small tools","9820 - Small tools",9820,"S125"]
[9821,"Soil testing","9821 - Soil testing",9821,"S125"]
[9822,"Storage/drying","9822 - Storage/drying",9822,"S125"]
[9823,"Licences/permits","9823 - Licences/permits",9823,"S125"]
[9824,"Telephone","9824 - Telephone",9824,"S125"]
[9825,"Quota rental (tobacco, dairy)","9825 - Quota rental (tobacco, dairy)",9825,"S125"]
[9826,"Gravel","9826 - Gravel",9826,"S125"]
[9827,"Purchases of commodities resold","9827 - Purchases of commodities resold",9827,"S125"]
[9828,"Salaries and wages paid to spouse","9828 - Salaries and wages paid to spouse",9828,"S125"]
[9829,"Motor vehicle interest and leasing costs","9829 - Motor vehicle interest and leasing costs",9829,"S125"]
[9830,"Prepared feed","9830 - Prepared feed",9830,"S125"]
[9831,"Custom feed","9831 - Custom feed",9831,"S125"]
[9832,"Amortization of intangible assets","9832 - Amortization of intangible assets",9832,"S125"]
[9833,"Amortization of milk quota","9833 - Amortization of milk quota",9833,"S125"]
[9834,"Travel expenses","9834 - Travel expenses",9834,"S125"]
[9835,"Capital/business taxes","9835 - Capital/business taxes",9835,"S125"]
[9836,"Commissions and levies","9836 - Commissions and levies",9836,"S125"]
[9850,"Non-farming expenses","9850 - Non-farming expenses",9850,"S125"]
[9870,"Net inventory adjustment","9870 - Net inventory adjustment",9870,"S125"]
[9975,"Extraordinary item(s)","9975 - Extraordinary item(s)",9975,"S125"]
[9976,"Legal settlements","9976 - Legal settlements",9976,"S125"]
[9980,"Unrealized gains/losses","9980 - Unrealized gains/losses",9980,"S125"]
[9985,"Unusual items","9985 - Unusual items",9985,"S125"]
[9990,"Current income taxes","9990 - Current income taxes",{"$f":"A701","v":9990},"S125"]
[9995,"Future (deferred) income tax provision","9995 - Future (deferred) income tax provision",9995,"S125"]
[1681,"*Accumulated amortization of buildings",{"$f":"CONCATENATE(B703&\" - \"&A703)","v":"*Accumulated amortization of buildings - 1681"},{"$f":"A703","v":1681},"S100",{"$f":"A703&\" \"&\"-\"&\" \"&B703","v":"1681 - *Accumulated amortization of buildings"}]
[1621,"*Accumulated amortization of depletable assets","*Accumulated amortization of depletable assets - 1621",1621,"S100","1621 - *Accumulated amortization of depletable assets"]
[2011,"*Accumulated amortization of intangible assets","*Accumulated amortization of intangible assets - 2011",2011,"S100","2011 - *Accumulated amortization of intangible assets"]
[1741,"*Accumulated amortization of machinery, equipment, furniture, and fixtures","*Accumulated amortization of machinery, equipment, furniture, and fixtures - 1741",1741,"S100","1741 - *Accumulated amortization of machinery, equipment, furniture, and fixtures"]
[1901,"*Accumulated amortization of other tangible capital assets","*Accumulated amortization of other tangible capital assets - 1901",1901,"S100","1901 - *Accumulated amortization of other tangible capital assets"]
[2071,"*Accumulated amortization of resource rights","*Accumulated amortization of resource rights - 2071",2071,"S100","2071 - *Accumulated amortization of resource rights"]
[8862,"Accounting fees","Accounting fees - 8862",8862,"S125","8862 - Accounting fees"]
[1060,"Accounts receivable","Accounts receivable - 1060",1060,"S100","1060 - Accounts receivable"]
[1071,"Accounts receivable from employees","Accounts receivable from employees - 1071",1071,"S100","1071 - Accounts receivable from employees"]
[1073,"Accounts receivable from members of NPOs","Accounts receivable from members of NPOs - 1073",1073,"S100","1073 - Accounts receivable from members of NPOs"]
[1482,"Accrued investment income","Accrued investment income - 1482",1482,"S100","1482 - Accrued investment income"]
[1767,"Accumulated amortization of aircraft","Accumulated amortization of aircraft - 1767",1767,"S100","1767 - Accumulated amortization of aircraft"]
[1905,"Accumulated amortization of asphalt and parking areas","Accumulated amortization of asphalt and parking areas - 1905",1905,"S100","1905 - Accumulated amortization of asphalt and parking areas"]
[1922,"Accumulated amortization of campsites","Accumulated amortization of campsites - 1922",1922,"S100","1922 - Accumulated amortization of campsites"]
[1911,"Accumulated amortization of capital leases – buildings","Accumulated amortization of capital leases – buildings - 1911",1911,"S100","1911 - Accumulated amortization of capital leases – buildings"]
[1913,"Accumulated amortization of capital leases – equipment","Accumulated amortization of capital leases – equipment - 1913",1913,"S100","1913 - Accumulated amortization of capital leases – equipment"]
[1917,"Accumulated amortization of capital leases – others","Accumulated amortization of capital leases – others - 1917",1917,"S100","1917 - Accumulated amortization of capital leases – others"]
[1915,"Accumulated amortization of capital leases – vehicles","Accumulated amortization of capital leases – vehicles - 1915",1915,"S100","1915 - Accumulated amortization of capital leases – vehicles"]
[1775,"Accumulated amortization of computer equipment/software","Accumulated amortization of computer equipment/software - 1775",1775,"S100","1775 - Accumulated amortization of computer equipment/software"]
[1747,"Accumulated amortization of construction and excavating equipment","Accumulated amortization of construction and excavating equipment - 1747",1747,"S100","1747 - Accumulated amortization of construction and excavating equipment"]
[2023,"Accumulated amortization of customer lists","Accumulated amortization of customer lists - 2023",2023,"S100","2023 - Accumulated amortization of customer lists"]
[2425,"Accumulated amortization of deferred charges","Accumulated amortization of deferred charges - 2425",2425,"S100","2425 - Accumulated amortization of deferred charges"]
[1627,"Accumulated amortization of deferred exploration and development charges","Accumulated amortization of deferred exploration and development charges - 1627",1627,"S100","1627 - Accumulated amortization of deferred exploration and development charges"]
[1781,"Accumulated amortization of earth stations","Accumulated amortization of earth stations - 1781",1781,"S100","1781 - Accumulated amortization of earth stations"]
[1761,"Accumulated amortization of exploration equipment","Accumulated amortization of exploration equipment - 1761",1761,"S100","1761 - Accumulated amortization of exploration equipment"]
[1909,"Accumulated amortization of fences","Accumulated amortization of fences - 1909",1909,"S100","1909 - Accumulated amortization of fences"]
[1751,"Accumulated amortization of fishing gear and nets","Accumulated amortization of fishing gear and nets - 1751",1751,"S100","1751 - Accumulated amortization of fishing gear and nets"]
[1749,"Accumulated amortization of forestry and logging equipment","Accumulated amortization of forestry and logging equipment - 1749",1749,"S100","1749 - Accumulated amortization of forestry and logging equipment"]
[1788,"Accumulated amortization of furniture and fixtures","Accumulated amortization of furniture and fixtures - 1788",1788,"S100","1788 - Accumulated amortization of furniture and fixtures"]
[2013,"Accumulated amortization of goodwill","Accumulated amortization of goodwill - 2013",2013,"S100","2013 - Accumulated amortization of goodwill"]
[1631,"Accumulated amortization of gravel pits","Accumulated amortization of gravel pits - 1631",1631,"S100","1631 - Accumulated amortization of gravel pits"]
[2019,"Accumulated amortization of incorporation costs","Accumulated amortization of incorporation costs - 2019",2019,"S100","2019 - Accumulated amortization of incorporation costs"]
[1602,"Accumulated amortization of land improvements","Accumulated amortization of land improvements - 1602",1602,"S100","1602 - Accumulated amortization of land improvements"]
[1919,"Accumulated amortization of leasehold improvements","Accumulated amortization of leasehold improvements - 1919",1919,"S100","1919 - Accumulated amortization of leasehold improvements"]
[2017,"Accumulated amortization of licences","Accumulated amortization of licences - 2017",2017,"S100","2017 - Accumulated amortization of licences"]
[1903,"Accumulated amortization of logging roads","Accumulated amortization of logging roads - 1903",1903,"S100","1903 - Accumulated amortization of logging roads"]
[1683,"Accumulated amortization of manufacturing and processing plant","Accumulated amortization of manufacturing and processing plant - 1683",1683,"S100","1683 - Accumulated amortization of manufacturing and processing plant"]
[1753,"Accumulated amortization of mining equipment","Accumulated amortization of mining equipment - 1753",1753,"S100","1753 - Accumulated amortization of mining equipment"]
[1625,"Accumulated amortization of mining properties","Accumulated amortization of mining properties - 1625",1625,"S100","1625 - Accumulated amortization of mining properties"]
[2075,"Accumulated amortization of mining rights","Accumulated amortization of mining rights - 2075",2075,"S100","2075 - Accumulated amortization of mining rights"]
[1743,"Accumulated amortization of motor vehicles","Accumulated amortization of motor vehicles - 1743",1743,"S100","1743 - Accumulated amortization of motor vehicles"]
[1777,"Accumulated amortization of musical instruments","Accumulated amortization of musical instruments - 1777",1777,"S100","1777 - Accumulated amortization of musical instruments"]
[2077,"Accumulated amortization of oil and gas rights","Accumulated amortization of oil and gas rights - 2077",2077,"S100","2077 - Accumulated amortization of oil and gas rights"]
[1755,"Accumulated amortization of oil and gas systems","Accumulated amortization of oil and gas systems - 1755",1755,"S100","1755 - Accumulated amortization of oil and gas systems"]
[1786,"Accumulated amortization of other machinery and equipment","Accumulated amortization of other machinery and equipment - 1786",1786,"S100","1786 - Accumulated amortization of other machinery and equipment"]
[1623,"Accumulated amortization of petroleum and natural gas properties","Accumulated amortization of petroleum and natural gas properties - 1623",1623,"S100","1623 - Accumulated amortization of petroleum and natural gas properties"]
[1759,"Accumulated amortization of production equipment for other than resource industries","Accumulated amortization of production equipment for other than resource industries - 1759",1759,"S100","1759 - Accumulated amortization of production equipment for other than resource industries"]
[1757,"Accumulated amortization of production equipment for resource industries","Accumulated amortization of production equipment for resource industries - 1757",1757,"S100","1757 - Accumulated amortization of production equipment for resource industries"]
[1629,"Accumulated amortization of quarries","Accumulated amortization of quarries - 1629",1629,"S100","1629 - Accumulated amortization of quarries"]
[2015,"Accumulated amortization of quota","Accumulated amortization of quota - 2015",2015,"S100","2015 - Accumulated amortization of quota"]
[1773,"Accumulated amortization of radio and communication equipment","Accumulated amortization of radio and communication equipment - 1773",1773,"S100","1773 - Accumulated amortization of radio and communication equipment"]
[2027,"Accumulated amortization of research and development","Accumulated amortization of research and development - 2027",2027,"S100","2027 - Accumulated amortization of research and development"]
[2025,"Accumulated amortization of rights","Accumulated amortization of rights - 2025",2025,"S100","2025 - Accumulated amortization of rights"]
[1779,"Accumulated amortization of satellites","Accumulated amortization of satellites - 1779",1779,"S100","1779 - Accumulated amortization of satellites"]
[1763,"Accumulated amortization of shipping equipment","Accumulated amortization of shipping equipment - 1763",1763,"S100","1763 - Accumulated amortization of shipping equipment"]
[1765,"Accumulated amortization of ships and boats","Accumulated amortization of ships and boats - 1765",1765,"S100","1765 - Accumulated amortization of ships and boats"]
[1769,"Accumulated amortization of signs","Accumulated amortization of signs - 1769",1769,"S100","1769 - Accumulated amortization of signs"]
[1771,"Accumulated amortization of small tools","Accumulated amortization of small tools - 1771",1771,"S100","1771 - Accumulated amortization of small tools"]
[1633,"Accumulated amortization of timber limits","Accumulated amortization of timber limits - 1633",1633,"S100","1633 - Accumulated amortization of timber limits"]
[2073,"Accumulated amortization of timber rights","Accumulated amortization of timber rights - 2073",2073,"S100","2073 - Accumulated amortization of timber rights"]
[1745,"Accumulated amortization of tools and dies","Accumulated amortization of tools and dies - 1745",1745,"S100","1745 - Accumulated amortization of tools and dies"]
[2021,"Accumulated amortization of trademarks/patents","Accumulated amortization of trademarks/patents - 2021",2021,"S100","2021 - Accumulated amortization of trademarks/patents"]
[1784,"Accumulated amortization of transportation equipment","Accumulated amortization of transportation equipment - 1784",1784,"S100","1784 - Accumulated amortization of transportation equipment"]
[1907,"Accumulated amortization of wharves","Accumulated amortization of wharves - 1907",1907,"S100","1907 - Accumulated amortization of wharves"]
[3580,"Accumulated other comprehensive income",{"$f":"CONCATENATE(B767&\" - \"&A767)","v":"Accumulated other comprehensive income - 3580"},{"$f":"A767","v":3580},"S100",{"$f":"A767&\" \"&\"-\"&\" \"&B767","v":"3580 - Accumulated other comprehensive income"}]
[2863,"Advances due to related parties","Advances due to related parties - 2863",2863,"S100","2863 - Advances due to related parties"]
[8521,"Advertising","Advertising - 8521",8521,"S125","8521 - Advertising"]
[8520,"Advertising and promotion","Advertising and promotion - 8520",8520,"S125","8520 - Advertising and promotion"]
[9792,"Advertising, marketing costs, and promotion","Advertising, marketing costs, and promotion - 9792",9792,"S125","9792 - Advertising, marketing costs, and promotion"]
[9545,"AgriStability and AgriInvest benefit","AgriStability and AgriInvest benefit - 9545",9545,"S125","9545 - AgriStability and AgriInvest benefit"]
[1766,"Aircraft","Aircraft - 1766",1766,"S100","1766 - Aircraft"]
[8238,"Alberta royalty tax credits","Alberta royalty tax credits - 8238",8238,"S125","8238 - Alberta royalty tax credits"]
[1061,"Allowance for doubtful accounts","Allowance for doubtful accounts - 1061",1061,"S100","1061 - Allowance for doubtful accounts"]
[1072,"Allowance for doubtful accounts receivable from employees","Allowance for doubtful accounts receivable from employees - 1072",1072,"S100","1072 - Allowance for doubtful accounts receivable from employees"]
[1070,"Allowance for doubtful amounts contained in leases receivable","Allowance for doubtful amounts contained in leases receivable - 1070",1070,"S100","1070 - Allowance for doubtful amounts contained in leases receivable"]
[1063,"Allowance for doubtful trade accounts receivable","Allowance for doubtful trade accounts receivable - 1063",1063,"S100","1063 - Allowance for doubtful trade accounts receivable"]
[1065,"Allowance for doubtful trade accounts receivable from related parties","Allowance for doubtful trade accounts receivable from related parties - 1065",1065,"S100","1065 - Allowance for doubtful trade accounts receivable from related parties"]
[8570,"Amortization of intangible assets","Amortization of intangible assets - 8570",8570,"S125","8570 - Amortization of intangible assets"]
[9832,"Amortization of intangible assets","Amortization of intangible assets - 9832",9832,"S125","9832 - Amortization of intangible assets"]
[9833,"Amortization of milk quota","Amortization of milk quota - 9833",9833,"S125","9833 - Amortization of milk quota"]
[8650,"Amortization of natural resource assets","Amortization of natural resource assets - 8650",8650,"S125","8650 - Amortization of natural resource assets"]
[8670,"Amortization of tangible assets","Amortization of tangible assets - 8670",8670,"S125","8670 - Amortization of tangible assets"]
[9791,"Amortization of tangible assets","Amortization of tangible assets - 9791",9791,"S125","9791 - Amortization of tangible assets"]
[3470,"Amounts held in trust","Amounts held in trust - 3470",3470,"S100","3470 - Amounts held in trust"]
[3301,"Amounts owing to related Canadian parties","Amounts owing to related Canadian parties - 3301",3301,"S100","3301 - Amounts owing to related Canadian parties"]
[3302,"Amounts owing to related foreign parties","Amounts owing to related foreign parties - 3302",3302,"S100","3302 - Amounts owing to related foreign parties"]
[2620,"Amounts payable and accrued liabilities","Amounts payable and accrued liabilities - 2620",2620,"S100","2620 - Amounts payable and accrued liabilities"]
[2630,"Amounts payable to members of NPOs","Amounts payable to members of NPOs - 2630",2630,"S100","2630 - Amounts payable to members of NPOs"]
[8865,"Appraisal fees","Appraisal fees - 8865",8865,"S125","8865 - Appraisal fees"]
[3542,"Appraisal surplus","Appraisal surplus - 3542",3542,"S100","3542 - Appraisal surplus"]
[9479,"Aquaculture (hatching and raising)","Aquaculture (hatching and raising) - 9479",9479,"S125","9479 - Aquaculture (hatching and raising)"]
[8864,"Architect fees","Architect fees - 8864",8864,"S125","8864 - Architect fees"]
[9522,"Artificial insemination","Artificial insemination - 9522",9522,"S125","9522 - Artificial insemination"]
[1904,"Asphalt and parking areas","Asphalt and parking areas - 1904",1904,"S100","1904 - Asphalt and parking areas"]
[8222,"Assessments","Assessments - 8222",8222,"S125","8222 - Assessments"]
[2590,"Assets held in trust","Assets held in trust - 2590",2590,"S100","2590 - Assets held in trust"]
[9793,"Bad debt","Bad debt - 9793",9793,"S125","9793 - Bad debt"]
[8590,"Bad debt expense","Bad debt expense - 8590",8590,"S125","8590 - Bad debt expense"]
[8250,"Bad debt recoveries","Bad debt recoveries - 8250",8250,"S125","8250 - Bad debt recoveries"]
[8715,"Bank charges","Bank charges - 8715",8715,"S125","8715 - Bank charges"]
[2600,"Bank overdraft","Bank overdraft - 2600",2600,"S100","2600 - Bank overdraft"]
[2940,"Bankers' acceptances","Bankers' acceptances - 2940",2940,"S100","2940 - Bankers' acceptances"]
[9373,"Barley","Barley - 9373",9373,"S125","9373 - Barley"]
[8350,"Benefits on direct wages","Benefits on direct wages - 8350",8350,"S125","8350 - Benefits on direct wages"]
[9794,"Benefits related to employee salaries","Benefits related to employee salaries - 9794",9794,"S125","9794 - Benefits related to employee salaries"]
[3210,"Bonds and debentures","Bonds and debentures - 3210",3210,"S100","3210 - Bonds and debentures"]
[9063,"Bonuses","Bonuses - 9063",9063,"S125","9063 - Bonuses"]
[2626,"Bonuses payable","Bonuses payable - 2626",2626,"S100","2626 - Bonuses payable"]
[8869,"Brokerage fees","Brokerage fees - 8869",8869,"S125","8869 - Brokerage fees"]
[9795,"Building repairs and maintenance","Building repairs and maintenance - 9795",9795,"S125","9795 - Building repairs and maintenance"]
[1680,"Buildings","Buildings - 1680",1680,"S100","1680 - Buildings"]
[1684,"Buildings under construction","Buildings under construction - 1684",1684,"S100","1684 - Buildings under construction"]
[2363,"Business and government loans","Business and government loans - 2363",2363,"S100","2363 - Business and government loans"]
[8762,"Business taxes","Business taxes - 8762",8762,"S125","8762 - Business taxes"]
[8760,"Business taxes, licences, and memberships","Business taxes, licences, and memberships - 8760",8760,"S125","8760 - Business taxes, licences, and memberships"]
[9139,"Camp supplies","Camp supplies - 9139",9139,"S125","9139 - Camp supplies"]
[1921,"Campsites","Campsites - 1921",1921,"S100","1921 - Campsites"]
[1183,"Canadian bonds","Canadian bonds - 1183",1183,"S100","1183 - Canadian bonds"]
[2306,"Canadian corporate bonds and debentures","Canadian corporate bonds and debentures - 2306",2306,"S100","2306 - Canadian corporate bonds and debentures"]
[1182,"Canadian shares","Canadian shares - 1182",1182,"S100","1182 - Canadian shares"]
[2303,"Canadian shares","Canadian shares - 2303",2303,"S100","2303 - Canadian shares"]
[1181,"Canadian term deposits","Canadian term deposits - 1181",1181,"S100","1181 - Canadian term deposits"]
[1184,"Canadian treasury bills","Canadian treasury bills - 1184",1184,"S100","1184 - Canadian treasury bills"]
[2305,"Canadian, provincial and municipal government debt","Canadian, provincial and municipal government debt - 2305",2305,"S100","2305 - Canadian, provincial and municipal government debt"]
[9376,"Canola","Canola - 9376",9376,"S125","9376 - Canola"]
[1910,"Capital leases – buildings","Capital leases – buildings - 1910",1910,"S100","1910 - Capital leases – buildings"]
[1912,"Capital leases – equipment","Capital leases – equipment - 1912",1912,"S100","1912 - Capital leases – equipment"]
[1916,"Capital leases – others","Capital leases – others - 1916",1916,"S100","1916 - Capital leases – others"]
[1914,"Capital leases – vehicles",{"$f":"CONCATENATE(B831&\" - \"&A831)","v":"Capital leases – vehicles - 1914"},{"$f":"A831","v":1914},"S100",{"$f":"A831&\" \"&\"-\"&\" \"&B831","v":"1914 - Capital leases – vehicles"}]
[9835,"Capital/business taxes","Capital/business taxes - 9835",9835,"S125","9835 - Capital/business taxes"]
[8246,"Card services","Card services - 8246",8246,"S125","8246 - Card services"]
[1001,"Cash","Cash - 1001",1001,"S100","1001 - Cash"]
[1000,"Cash and deposits","Cash and deposits - 1000",1000,"S100","1000 - Cash and deposits"]
[3701,"Cash dividends","Cash dividends - 3701",3701,"S100","3701 - Cash dividends"]
[7008,"Cash flow hedge effective portion gains/losses","Cash flow hedge effective portion gains/losses - 7008",7008,"S125","7008 - Cash flow hedge effective portion gains/losses"]
[9271,"Cash over/short","Cash over/short - 9271",9271,"S125","9271 - Cash over/short"]
[2427,"Cash surrender value of life insurance","Cash surrender value of life insurance - 2427",2427,"S100","2427 - Cash surrender value of life insurance"]
[9471,"Cattle","Cattle - 9471",9471,"S125","9471 - Cattle"]
[2310,"Central credit union shares","Central credit union shares - 2310",2310,"S100","2310 - Central credit union shares"]
[3148,"Central, league, and federation loans","Central, league, and federation loans - 3148",3148,"S100","3148 - Central, league, and federation loans"]
[3143,"Chartered bank loan","Chartered bank loan - 3143",3143,"S100","3143 - Chartered bank loan"]
[2705,"Cheques and other items in transit","Cheques and other items in transit - 2705",2705,"S100","2705 - Cheques and other items in transit"]
[9796,"Clearing, levelling, and draining land","Clearing, levelling, and draining land - 9796",9796,"S125","9796 - Clearing, levelling, and draining land"]
[8500,"Closing inventory","Closing inventory - 8500",8500,"S125","8500 - Closing inventory"]
[8501,"Closing inventory – finished goods","Closing inventory – finished goods - 8501",8501,"S125","8501 - Closing inventory – finished goods"]
[8503,"Closing inventory – goods in process","Closing inventory – goods in process - 8503",8503,"S125","8503 - Closing inventory – goods in process"]
[8502,"Closing inventory – raw materials","Closing inventory – raw materials - 8502",8502,"S125","8502 - Closing inventory – raw materials"]
[8048,"Coal revenue","Coal revenue - 8048",8048,"S125","8048 - Coal revenue"]
[8717,"Collection and credit costs","Collection and credit costs - 8717",8717,"S125","8717 - Collection and credit costs"]
[8121,"Commission income on real estate transactions","Commission income on real estate transactions - 8121",8121,"S125","8121 - Commission income on real estate transactions"]
[8120,"Commission revenue","Commission revenue - 8120",8120,"S125","8120 - Commission revenue"]
[9061,"Commissions","Commissions - 9061",9061,"S125","9061 - Commissions"]
[9836,"Commissions and levies","Commissions and levies - 9836",9836,"S125","9836 - Commissions and levies"]
[3500,"Common shares","Common shares - 3500",3500,"S100","3500 - Common shares"]
[8165,"Compensation for loss of fishing income or property","Compensation for loss of fishing income or property - 8165",8165,"S125","8165 - Compensation for loss of fishing income or property"]
[1774,"Computer equipment/software","Computer equipment/software - 1774",1774,"S100","1774 - Computer equipment/software"]
[9150,"Computer-related expenses","Computer-related expenses - 9150",9150,"S125","9150 - Computer-related expenses"]
[8913,"Condominium fees","Condominium fees - 8913",8913,"S125","8913 - Condominium fees"]
[1746,"Construction and excavating equipment","Construction and excavating equipment - 1746",1746,"S100","1746 - Construction and excavating equipment"]
[8241,"Consulting fees","Consulting fees - 8241",8241,"S125","8241 - Consulting fees"]
[8863,"Consulting fees","Consulting fees - 8863",8863,"S125","8863 - Consulting fees"]
[9661,"Containers, twine and baling wire","Containers, twine and baling wire - 9661",9661,"S125","9661 - Containers, twine and baling wire"]
[3540,"Contributed and other surplus","Contributed and other surplus - 3540",3540,"S100","3540 - Contributed and other surplus"]
[3541,"Contributed surplus","Contributed surplus - 3541",3541,"S100","3541 - Contributed surplus"]
[8623,"Contributions to deferred income plans","Contributions to deferred income plans - 8623",8623,"S125","8623 - Contributions to deferred income plans"]
[3324,"Contributions to qualifying environmental trust","Contributions to qualifying environmental trust - 3324",3324,"S100","3324 - Contributions to qualifying environmental trust"]
[9375,"Corn","Corn - 9375",9375,"S125","9375 - Corn"]
[8716,"Credit card charges","Credit card charges - 8716",8716,"S125","8716 - Credit card charges"]
[2707,"Credit card loans","Credit card loans - 2707",2707,"S100","2707 - Credit card loans"]
[8245,"Credit services","Credit services - 8245",8245,"S125","8245 - Credit services"]
[1006,"Credit union central deposits","Credit union central deposits - 1006",1006,"S100","1006 - Credit union central deposits"]
[3144,"Credit Union/Caisse Populaire loan","Credit Union/Caisse Populaire loan - 3144",3144,"S100","3144 - Credit Union/Caisse Populaire loan"]
[9062,"Crew share","Crew share - 9062",9062,"S125","9062 - Crew share"]
[2966,"Crew shares","Crew shares - 2966",2966,"S100","2966 - Crew shares"]
[9660,"Crop expenses","Crop expenses - 9660",9660,"S125","9660 - Crop expenses"]
[9542,"Crop insurance","Crop insurance - 9542",9542,"S125","9542 - Crop insurance"]
[9797,"Crop insurance, Revenue Protection Program, and stabilization premiums","Crop insurance, Revenue Protection Program, and stabilization premiums - 9797",9797,"S125","9797 - Crop insurance, Revenue Protection Program, and stabilization premiums"]
[8435,"Crown charges","Crown charges - 8435",8435,"S125","8435 - Crown charges"]
[8437,"Crown lease rentals","Crown lease rentals - 8437",8437,"S125","8437 - Crown lease rentals"]
[8436,"Crown royalties","Crown royalties - 8436",8436,"S125","8436 - Crown royalties"]
[3743,"Currency adjustments","Currency adjustments - 3743",3743,"S100","3743 - Currency adjustments"]
[9990,"Current income taxes","Current income taxes - 9990",9990,"S125","9990 - Current income taxes"]
[2920,"Current portion of long-term liability","Current portion of long-term liability - 2920",2920,"S100","2920 - Current portion of long-term liability"]
[9831,"Custom feed","Custom feed - 9831",9831,"S125","9831 - Custom feed"]
[9617,"Custom feeding","Custom feeding - 9617",9617,"S125","9617 - Custom feeding"]
[9601,"Custom or contract work","Custom or contract work - 9601",9601,"S125","9601 - Custom or contract work"]
[2022,"Customer lists","Customer lists - 2022",2022,"S100","2022 - Customer lists"]
[1460,"Customers' liability under acceptances","Customers' liability under acceptances - 1460",1460,"S100","1460 - Customers' liability under acceptances"]
[9798,"Customs or contract work","Customs or contract work - 9798",9798,"S125","9798 - Customs or contract work"]
[9541,"Dairy subsidies","Dairy subsidies - 9541",9541,"S125","9541 - Dairy subsidies"]
[8813,"Data processing","Data processing - 8813",8813,"S125","8813 - Data processing"]
[2307,"Debt securities","Debt securities - 2307",2307,"S100","2307 - Debt securities"]
[1626,"Deferred exploration and development charges",{"$f":"CONCATENATE(B895&\" - \"&A895)","v":"Deferred exploration and development charges - 1626"},{"$f":"A895","v":1626},"S100",{"$f":"A895&\" \"&\"-\"&\" \"&B895","v":"1626 - Deferred exploration and development charges"}]
[2770,"Deferred income","Deferred income - 2770",2770,"S100","2770 - Deferred income"]
[3220,"Deferred income","Deferred income - 3220",3220,"S100","3220 - Deferred income"]
[2422,"Deferred pension charges","Deferred pension charges - 2422",2422,"S100","2422 - Deferred pension charges"]
[3328,"Deferred revenue from incomplete contracts","Deferred revenue from incomplete contracts - 3328",3328,"S100","3328 - Deferred revenue from incomplete contracts"]
[2423,"Deferred unrealized exchange losses","Deferred unrealized exchange losses - 2423",2423,"S100","2423 - Deferred unrealized exchange losses"]
[7002,"Defined benefit gains/losses","Defined benefit gains/losses - 7002",7002,"S125","7002 - Defined benefit gains/losses"]
[9275,"Delivery, freight and express","Delivery, freight and express - 9275",9275,"S125","9275 - Delivery, freight and express"]
[1241,"Demand loans receivable","Demand loans receivable - 1241",1241,"S100","1241 - Demand loans receivable"]
[2861,"Demand notes due to related parties","Demand notes due to related parties - 2861",2861,"S100","2861 - Demand notes due to related parties"]
[1401,"Demand notes from related parties","Demand notes from related parties - 1401",1401,"S100","1401 - Demand notes from related parties"]
[1620,"Depletable assets","Depletable assets - 1620",1620,"S100","1620 - Depletable assets"]
[3200,"Deposit liabilities of financial institutions","Deposit liabilities of financial institutions - 3200",3200,"S100","3200 - Deposit liabilities of financial institutions"]
[8244,"Deposit services","Deposit services - 8244",8244,"S125","8244 - Deposit services"]
[1002,"Deposits in Canadian banks and institutions – Canadian currency","Deposits in Canadian banks and institutions – Canadian currency - 1002",1002,"S100","1002 - Deposits in Canadian banks and institutions – Canadian currency"]
[1003,"Deposits in Canadian banks and institutions – foreign currency","Deposits in Canadian banks and institutions – foreign currency - 1003",1003,"S100","1003 - Deposits in Canadian banks and institutions – foreign currency"]
[1004,"Deposits in foreign banks – Canadian currency","Deposits in foreign banks – Canadian currency - 1004",1004,"S100","1004 - Deposits in foreign banks – Canadian currency"]
[1005,"Deposits in foreign banks – foreign currency","Deposits in foreign banks – foreign currency - 1005",1005,"S100","1005 - Deposits in foreign banks – foreign currency"]
[2961,"Deposits received","Deposits received - 2961",2961,"S100","2961 - Deposits received"]
[8103,"Deposits with banks interest","Deposits with banks interest - 8103",8103,"S125","8103 - Deposits with banks interest"]
[8412,"Development expenses","Development expenses - 8412",8412,"S125","8412 - Development expenses"]
[8460,"Direct cost amortization of natural resource assets","Direct cost amortization of natural resource assets - 8460",8460,"S125","8460 - Direct cost amortization of natural resource assets"]
[8459,"Direct cost amortization of tangible assets","Direct cost amortization of tangible assets - 8459",8459,"S125","8459 - Direct cost amortization of tangible assets"]
[8340,"Direct wages","Direct wages - 8340",8340,"S125","8340 - Direct wages"]
[9064,"Directors fees","Directors fees - 9064",9064,"S125","9064 - Directors fees"]
[9544,"Disaster Assistance Program payments","Disaster Assistance Program payments - 9544",9544,"S125","9544 - Disaster Assistance Program payments"]
[8095,"Dividend income","Dividend income - 8095",8095,"S125","8095 - Dividend income"]
[9608,"Dividend income","Dividend income - 9608",9608,"S125","9608 - Dividend income"]
[3700,"Dividends declared","Dividends declared - 3700",3700,"S100","3700 - Dividends declared"]
[8096,"Dividends from Canadian sources","Dividends from Canadian sources - 8096",8096,"S125","8096 - Dividends from Canadian sources"]
[8097,"Dividends from foreign sources","Dividends from foreign sources - 8097",8097,"S125","8097 - Dividends from foreign sources"]
[2962,"Dividends payable","Dividends payable - 2962",2962,"S100","2962 - Dividends payable"]
[8522,"Donations","Donations - 8522",8522,"S125","8522 - Donations"]
[8402,"Drilling","Drilling - 8402",8402,"S125","8402 - Drilling"]
[1485,"Drilling advances","Drilling advances - 1485",1485,"S100","1485 - Drilling advances"]
[1302,"Due from corporate shareholder(s)","Due from corporate shareholder(s) - 1302",1302,"S100","1302 - Due from corporate shareholder(s)"]
[2182,"Due from corporate shareholder(s)","Due from corporate shareholder(s) - 2182",2182,"S100","2182 - Due from corporate shareholder(s)"]
[1303,"Due from director(s)","Due from director(s) - 1303",1303,"S100","1303 - Due from director(s)"]
[2183,"Due from director(s)","Due from director(s) - 2183",2183,"S100","2183 - Due from director(s)"]
[1301,"Due from individual shareholder(s)","Due from individual shareholder(s) - 1301",1301,"S100","1301 - Due from individual shareholder(s)"]
[2181,"Due from individual shareholder(s)","Due from individual shareholder(s) - 2181",2181,"S100","2181 - Due from individual shareholder(s)"]
[1380,"Due from joint venture(s)/partnership(s)","Due from joint venture(s)/partnership(s) - 1380",1380,"S100","1380 - Due from joint venture(s)/partnership(s)"]
[2220,"Due from joint venture(s)/partnership(s)","Due from joint venture(s)/partnership(s) - 2220",2220,"S100","2220 - Due from joint venture(s)/partnership(s)"]
[2190,"Due from members","Due from members - 2190",2190,"S100","2190 - Due from members"]
[1300,"Due from shareholder(s)/director(s)","Due from shareholder(s)/director(s) - 1300",1300,"S100","1300 - Due from shareholder(s)/director(s)"]
[2180,"Due from shareholder(s)/director(s)","Due from shareholder(s)/director(s) - 2180",2180,"S100","2180 - Due from shareholder(s)/director(s)"]
[2241,"Due from/investment in Canadian related parties","Due from/investment in Canadian related parties - 2241",2241,"S100","2241 - Due from/investment in Canadian related parties"]
[2246,"Due from/investment in foreign related parties","Due from/investment in foreign related parties - 2246",2246,"S100","2246 - Due from/investment in foreign related parties"]
[1400,"Due from/investment in related parties","Due from/investment in related parties - 1400",1400,"S100","1400 - Due from/investment in related parties"]
[2240,"Due from/investment in related parties","Due from/investment in related parties - 2240",2240,"S100","2240 - Due from/investment in related parties"]
[2782,"Due to corporate shareholder(s)","Due to corporate shareholder(s) - 2782",2782,"S100","2782 - Due to corporate shareholder(s)"]
[3262,"Due to corporate shareholder(s)","Due to corporate shareholder(s) - 3262",3262,"S100","3262 - Due to corporate shareholder(s)"]
[2783,"Due to director(s)","Due to director(s) - 2783",2783,"S100","2783 - Due to director(s)"]
[3263,"Due to director(s)","Due to director(s) - 3263",3263,"S100","3263 - Due to director(s)"]
[2781,"Due to individual shareholder(s)","Due to individual shareholder(s) - 2781",2781,"S100","2781 - Due to individual shareholder(s)"]
[3261,"Due to individual shareholder(s)","Due to individual shareholder(s) - 3261",3261,"S100","3261 - Due to individual shareholder(s)"]
[2840,"Due to joint venture(s)/partnership(s)","Due to joint venture(s)/partnership(s) - 2840",2840,"S100","2840 - Due to joint venture(s)/partnership(s)"]
[3280,"Due to joint venture(s)/partnership(s)","Due to joint venture(s)/partnership(s) - 3280",3280,"S100","3280 - Due to joint venture(s)/partnership(s)"]
[3270,"Due to members","Due to members - 3270",3270,"S100","3270 - Due to members"]
[2860,"Due to related parties","Due to related parties - 2860",2860,"S100","2860 - Due to related parties"]
[3300,"Due to related parties","Due to related parties - 3300",3300,"S100","3300 - Due to related parties"]
[2780,"Due to shareholder(s)/director(s)","Due to shareholder(s)/director(s) - 2780",2780,"S100","2780 - Due to shareholder(s)/director(s)"]
[3260,"Due to shareholder(s)/director(s)","Due to shareholder(s)/director(s) - 3260",3260,"S100","3260 - Due to shareholder(s)/director(s)"]
[9279,"Dumping charges","Dumping charges - 9279",9279,"S125","9279 - Dumping charges"]
[1780,"Earth stations",{"$f":"CONCATENATE(B959&\" - \"&A959)","v":"Earth stations - 1780"},{"$f":"A959","v":1780},"S100",{"$f":"A959&\" \"&\"-\"&\" \"&B959","v":"1780 - Earth stations"}]
[9477,"Eggs for consumption","Eggs for consumption - 9477",9477,"S125","9477 - Eggs for consumption"]
[9221,"Electricity","Electricity - 9221",9221,"S125","9221 - Electricity"]
[9799,"Electricity","Electricity - 9799",9799,"S125","9799 - Electricity"]
[9524,"Embryo production","Embryo production - 9524",9524,"S125","9524 - Embryo production"]
[8620,"Employee benefits","Employee benefits - 8620",8620,"S125","8620 - Employee benefits"]
[2627,"Employee deductions payable","Employee deductions payable - 2627",2627,"S100","2627 - Employee deductions payable"]
[9066,"Employee salaries","Employee salaries - 9066",9066,"S125","9066 - Employee salaries"]
[8622,"Employer's portion of employee benefits","Employer's portion of employee benefits - 8622",8622,"S125","8622 - Employer's portion of employee benefits"]
[8451,"Equipment hire and operation","Equipment hire and operation - 8451",8451,"S125","8451 - Equipment hire and operation"]
[8914,"Equipment rental","Equipment rental - 8914",8914,"S125","8914 - Equipment rental"]
[7006,"Equity instruments gains/losses","Equity instruments gains/losses - 7006",7006,"S125","7006 - Equity instruments gains/losses"]
[2308,"Equity securities","Equity securities - 2308",2308,"S100","2308 - Equity securities"]
[8249,"Expense recoveries","Expense recoveries - 8249",8249,"S125","8249 - Expense recoveries"]
[1760,"Exploration equipment","Exploration equipment - 1760",1760,"S100","1760 - Exploration equipment"]
[8411,"Exploration expenses","Exploration expenses - 8411",8411,"S125","8411 - Exploration expenses"]
[9975,"Extraordinary item(s)","Extraordinary item(s) - 9975",9975,"S125","9975 - Extraordinary item(s)"]
[3142,"Farm credit corporation loan","Farm credit corporation loan - 3142",3142,"S100","3142 - Farm credit corporation loan"]
[9616,"Farming joint venture income/loss","Farming joint venture income/loss - 9616",9616,"S125","9616 - Farming joint venture income/loss"]
[9615,"Farming partnership income/loss","Farming partnership income/loss - 9615",9615,"S125","9615 - Farming partnership income/loss"]
[9711,"Feed, supplements, straw, and bedding","Feed, supplements, straw, and bedding - 9711",9711,"S125","9711 - Feed, supplements, straw, and bedding"]
[9800,"Fence repairs and maintenance","Fence repairs and maintenance - 9800",9800,"S125","9800 - Fence repairs and maintenance"]
[1908,"Fences","Fences - 1908",1908,"S100","1908 - Fences"]
[9662,"Fertilizers and lime","Fertilizers and lime - 9662",9662,"S125","9662 - Fertilizers and lime"]
[8142,"Film rental revenue","Film rental revenue - 8142",8142,"S125","8142 - Film rental revenue"]
[8161,"Fish products","Fish products - 8161",8161,"S125","8161 - Fish products"]
[9136,"Fishing gear","Fishing gear - 9136",9136,"S125","9136 - Fishing gear"]
[1750,"Fishing gear and nets","Fishing gear and nets - 1750",1750,"S100","1750 - Fishing gear and nets"]
[8163,"Fishing grants, credits, and rebates","Fishing grants, credits, and rebates - 8163",8163,"S125","8163 - Fishing grants, credits, and rebates"]
[8160,"Fishing revenue","Fishing revenue - 8160",8160,"S125","8160 - Fishing revenue"]
[8164,"Fishing subsidies","Fishing subsidies - 8164",8164,"S125","8164 - Fishing subsidies"]
[9377,"Flaxseed","Flaxseed - 9377",9377,"S125","9377 - Flaxseed"]
[9135,"Food and catering","Food and catering - 9135",9135,"S125","9135 - Food and catering"]
[9426,"Forage crops","Forage crops - 9426",9426,"S125","9426 - Forage crops"]
[8231,"Foreign exchange gains/losses","Foreign exchange gains/losses - 8231",8231,"S125","8231 - Foreign exchange gains/losses"]
[7004,"Foreign operation translation gains/losses","Foreign operation translation gains/losses - 7004",7004,"S125","7004 - Foreign operation translation gains/losses"]
[2301,"Foreign shares","Foreign shares - 2301",2301,"S100","2301 - Foreign shares"]
[1748,"Forestry and logging equipment","Forestry and logging equipment - 1748",1748,"S100","1748 - Forestry and logging equipment"]
[8453,"Forestry costs","Forestry costs - 8453",8453,"S125","8453 - Forestry costs"]
[8763,"Franchise fees","Franchise fees - 8763",8763,"S125","8763 - Franchise fees"]
[8438,"Freehold mineral tax","Freehold mineral tax - 8438",8438,"S125","8438 - Freehold mineral tax"]
[8405,"Freehold royalties","Freehold royalties - 8405",8405,"S125","8405 - Freehold royalties"]
[9801,"Freight and trucking","Freight and trucking - 9801",9801,"S125","9801 - Freight and trucking"]
[8457,"Freight in and duty","Freight in and duty - 8457",8457,"S125","8457 - Freight in and duty"]
[9421,"Fruit","Fruit - 9421",9421,"S125","9421 - Fruit"]
[9224,"Fuel costs","Fuel costs - 9224",9224,"S125","9224 - Fuel costs"]
[1787,"Furniture and fixtures","Furniture and fixtures - 1787",1787,"S100","1787 - Furniture and fixtures"]
[9995,"Future (deferred) income tax provision","Future (deferred) income tax provision - 9995",9995,"S125","9995 - Future (deferred) income tax provision"]
[1481,"Future (deferred) income taxes","Future (deferred) income taxes - 1481",1481,"S100","1481 - Future (deferred) income taxes"]
[2421,"Future (deferred) income taxes","Future (deferred) income taxes - 2421",2421,"S100","2421 - Future (deferred) income taxes"]
[2963,"Future (deferred) income taxes","Future (deferred) income taxes - 2963",2963,"S100","2963 - Future (deferred) income taxes"]
[3240,"Future (deferred) income taxes","Future (deferred) income taxes - 3240",3240,"S100","3240 - Future (deferred) income taxes"]
[9609,"Gains/losses on disposal of assets","Gains/losses on disposal of assets - 9609",9609,"S125","9609 - Gains/losses on disposal of assets"]
[9014,"Garbage removal","Garbage removal - 9014",9014,"S125","9014 - Garbage removal"]
[8043,"Gas marketing","Gas marketing - 8043",8043,"S125","8043 - Gas marketing"]
[9284,"General and administrative expenses","General and administrative expenses - 9284",9284,"S125","9284 - General and administrative expenses"]
[9790,"General farm expenses","General farm expenses - 9790",9790,"S125","9790 - General farm expenses"]
[2965,"General provisions/reserves","General provisions/reserves - 2965",2965,"S100","2965 - General provisions/reserves"]
[3325,"General provisions/reserves","General provisions/reserves - 3325",3325,"S100","3325 - General provisions/reserves"]
[3543,"General reserve","General reserve - 3543",3543,"S100","3543 - General reserve"]
[8223,"Gifts","Gifts - 8223",8223,"S125","8223 - Gifts"]
[2704,"Gold and silver certificates","Gold and silver certificates - 2704",2704,"S100","2704 - Gold and silver certificates"]
[2012,"Goodwill","Goodwill - 2012",2012,"S100","2012 - Goodwill"]
[8571,"Goodwill impairment loss","Goodwill impairment loss - 8571",8571,"S125","8571 - Goodwill impairment loss"]
[8764,"Government fees",{"$f":"CONCATENATE(B1023&\" - \"&A1023)","v":"Government fees - 8764"},{"$f":"A1023","v":8764},"S125",{"$f":"A1023&\" \"&\"-\"&\" \"&B1023","v":"8764 - Government fees"}]
[2304,"Government of Canada debt","Government of Canada debt - 2304",2304,"S100","2304 - Government of Canada debt"]
[9370,"Grains and oilseeds","Grains and oilseeds - 9370",9370,"S125","9370 - Grains and oilseeds"]
[9610,"Gravel","Gravel - 9610",9610,"S125","9610 - Gravel"]
[9826,"Gravel","Gravel - 9826",9826,"S125","9826 - Gravel"]
[1630,"Gravel pits","Gravel pits - 1630",1630,"S100","1630 - Gravel pits"]
[9425,"Greenhouse and nursery products","Greenhouse and nursery products - 9425",9425,"S125","9425 - Greenhouse and nursery products"]
[8404,"Gross overriding royalty","Gross overriding royalty - 8404",8404,"S125","8404 - Gross overriding royalty"]
[8224,"Gross sales and revenues from organizational activities","Gross sales and revenues from organizational activities - 8224",8224,"S125","8224 - Gross sales and revenues from organizational activities"]
[8621,"Group insurance benefits","Group insurance benefits - 8621",8621,"S125","8621 - Group insurance benefits"]
[9478,"Hatching eggs","Hatching eggs - 9478",9478,"S125","9478 - Hatching eggs"]
[3570,"Head office account","Head office account - 3570",3570,"S100","3570 - Head office account"]
[9223,"Heat","Heat - 9223",9223,"S125","9223 - Heat"]
[9802,"Heating fuel and curing fuel","Heating fuel and curing fuel - 9802",9802,"S125","9802 - Heating fuel and curing fuel"]
[2623,"Holdbacks payable","Holdbacks payable - 2623",2623,"S100","2623 - Holdbacks payable"]
[1068,"Holdbacks receivable","Holdbacks receivable - 1068",1068,"S100","1068 - Holdbacks receivable"]
[9603,"Horse racing","Horse racing - 9603",9603,"S125","9603 - Horse racing"]
[9480,"Horses (breeding and meat)","Horses (breeding and meat) - 9480",9480,"S125","9480 - Horses (breeding and meat)"]
[7010,"Income tax relating to components of other comprehensive income","Income tax relating to components of other comprehensive income - 7010",7010,"S125","7010 - Income tax relating to components of other comprehensive income"]
[8234,"Income/loss of joint ventures","Income/loss of joint ventures - 8234",8234,"S125","8234 - Income/loss of joint ventures"]
[8233,"Income/loss of other divisions","Income/loss of other divisions - 8233",8233,"S125","8233 - Income/loss of other divisions"]
[8235,"Income/loss of partnerships","Income/loss of partnerships - 8235",8235,"S125","8235 - Income/loss of partnerships"]
[8232,"Income/loss of subsidiaries/affiliates","Income/loss of subsidiaries/affiliates - 8232",8232,"S125","8232 - Income/loss of subsidiaries/affiliates"]
[2018,"Incorporation costs","Incorporation costs - 2018",2018,"S100","2018 - Incorporation costs"]
[8690,"Insurance","Insurance - 8690",8690,"S125","8690 - Insurance"]
[9604,"Insurance proceeds","Insurance proceeds - 9604",9604,"S125","9604 - Insurance proceeds"]
[9803,"Insurance program overpayment recapture","Insurance program overpayment recapture - 9803",9803,"S125","9803 - Insurance program overpayment recapture"]
[8248,"Insurance recoveries","Insurance recoveries - 8248",8248,"S125","8248 - Insurance recoveries"]
[2010,"Intangible assets","Intangible assets - 2010",2010,"S100","2010 - Intangible assets"]
[9285,"Interdivisional expenses","Interdivisional expenses - 9285",9285,"S125","9285 - Interdivisional expenses"]
[8030,"Interdivisional sales","Interdivisional sales - 8030",8030,"S125","8030 - Interdivisional sales"]
[8710,"Interest and bank charges","Interest and bank charges - 8710",8710,"S125","8710 - Interest and bank charges"]
[9805,"Interest and bank charges","Interest and bank charges - 9805",9805,"S125","9805 - Interest and bank charges"]
[8092,"Interest from Canadian bonds and debentures","Interest from Canadian bonds and debentures - 8092",8092,"S125","8092 - Interest from Canadian bonds and debentures"]
[8093,"Interest from Canadian mortgage loans","Interest from Canadian mortgage loans - 8093",8093,"S125","8093 - Interest from Canadian mortgage loans"]
[8091,"Interest from foreign sources","Interest from foreign sources - 8091",8091,"S125","8091 - Interest from foreign sources"]
[8094,"Interest from other Canadian sources","Interest from other Canadian sources - 8094",8094,"S125","8094 - Interest from other Canadian sources"]
[9607,"Interest income","Interest income - 9607",9607,"S125","9607 - Interest income"]
[8100,"Interest income (financial institutions)","Interest income (financial institutions) - 8100",8100,"S125","8100 - Interest income (financial institutions)"]
[8712,"Interest on bonds and debentures","Interest on bonds and debentures - 8712",8712,"S125","8712 - Interest on bonds and debentures"]
[8714,"Interest on long-term debt","Interest on long-term debt - 8714",8714,"S125","8714 - Interest on long-term debt"]
[8713,"Interest on mortgages","Interest on mortgages - 8713",8713,"S125","8713 - Interest on mortgages"]
[8711,"Interest on short-term debt","Interest on short-term debt - 8711",8711,"S125","8711 - Interest on short-term debt"]
[8740,"Interest paid (financial institutions)","Interest paid (financial institutions) - 8740",8740,"S125","8740 - Interest paid (financial institutions)"]
[8742,"Interest paid on bonds and debentures","Interest paid on bonds and debentures - 8742",8742,"S125","8742 - Interest paid on bonds and debentures"]
[8741,"Interest paid on deposits","Interest paid on deposits - 8741",8741,"S125","8741 - Interest paid on deposits"]
[2629,"Interest payable","Interest payable - 2629",2629,"S100","2629 - Interest payable"]
[2862,"Interest payable to related parties","Interest payable to related parties - 2862",2862,"S100","2862 - Interest payable to related parties"]
[1067,"Interest receivable","Interest receivable - 1067",1067,"S100","1067 - Interest receivable"]
[1402,"Interest receivable from related parties","Interest receivable from related parties - 1402",1402,"S100","1402 - Interest receivable from related parties"]
[3745,"Interfund transfer","Interfund transfer - 3745",3745,"S100","3745 - Interfund transfer"]
[9286,"Interfund transfer","Interfund transfer - 9286",9286,"S125","9286 - Interfund transfer"]
[9152,"Internet","Internet - 9152",9152,"S125","9152 - Internet"]
[1120,"Inventories","Inventories - 1120",1120,"S100","1120 - Inventories"]
[1124,"Inventory of aggregates","Inventory of aggregates - 1124",1124,"S100","1124 - Inventory of aggregates"]
[1121,"Inventory of goods for sale","Inventory of goods for sale - 1121",1121,"S100","1121 - Inventory of goods for sale"]
[1127,"Inventory of securities","Inventory of securities - 1127",1127,"S100","1127 - Inventory of securities"]
[1122,"Inventory parts and supplies","Inventory parts and supplies - 1122",1122,"S100","1122 - Inventory parts and supplies"]
[1123,"Inventory properties","Inventory properties - 1123",1123,"S100","1123 - Inventory properties"]
[8458,"Inventory write down","Inventory write down - 8458",8458,"S125","8458 - Inventory write down"]
[2244,"Investment in Canadian related corporations at cost","Investment in Canadian related corporations at cost - 2244",2244,"S100","2244 - Investment in Canadian related corporations at cost"]
[2245,"Investment in Canadian related corporations at equity","Investment in Canadian related corporations at equity - 2245",2245,"S100","2245 - Investment in Canadian related corporations at equity"]
[2280,"Investment in co-tenancy","Investment in co-tenancy - 2280",2280,"S100","2280 - Investment in co-tenancy"]
[2249,"Investment in foreign related corporations at cost","Investment in foreign related corporations at cost - 2249",2249,"S100","2249 - Investment in foreign related corporations at cost"]
[2250,"Investment in foreign related corporations at equity",{"$f":"CONCATENATE(B1087&\" - \"&A1087)","v":"Investment in foreign related corporations at equity - 2250"},{"$f":"A1087","v":2250},"S100",{"$f":"A1087&\" \"&\"-\"&\" \"&B1087","v":"2250 - Investment in foreign related corporations at equity"}]
[1360,"Investment in joint venture(s)/partnership(s)","Investment in joint venture(s)/partnership(s) - 1360",1360,"S100","1360 - Investment in joint venture(s)/partnership(s)"]
[2200,"Investment in joint venture(s)/partnership(s)","Investment in joint venture(s)/partnership(s) - 2200",2200,"S100","2200 - Investment in joint venture(s)/partnership(s)"]
[8090,"Investment revenue","Investment revenue - 8090",8090,"S125","8090 - Investment revenue"]
[8866,"Laboratory fees","Laboratory fees - 8866",8866,"S125","8866 - Laboratory fees"]
[1600,"Land","Land - 1600",1600,"S100","1600 - Land"]
[9280,"Land fill fees","Land fill fees - 9280",9280,"S125","9280 - Land fill fees"]
[1601,"Land improvements","Land improvements - 1601",1601,"S100","1601 - Land improvements"]
[9134,"Laundry","Laundry - 9134",9134,"S125","9134 - Laundry"]
[1918,"Leasehold improvements","Leasehold improvements - 1918",1918,"S100","1918 - Leasehold improvements"]
[9613,"Leases (gas, oil, well, surface, etc.)","Leases (gas, oil, well, surface, etc.) - 9613",9613,"S125","9613 - Leases (gas, oil, well, surface, etc.)"]
[1069,"Leases receivable","Leases receivable - 1069",1069,"S100","1069 - Leases receivable"]
[8861,"Legal fees","Legal fees - 8861",8861,"S125","8861 - Legal fees"]
[9976,"Legal settlements","Legal settlements - 9976",9976,"S125","9976 - Legal settlements"]
[2702,"Liability for securities sold short","Liability for securities sold short - 2702",2702,"S100","2702 - Liability for securities sold short"]
[3150,"Liability for securities sold short","Liability for securities sold short - 3150",3150,"S100","3150 - Liability for securities sold short"]
[2703,"Liability for securities sold under repurchase agreements","Liability for securities sold under repurchase agreements - 2703",2703,"S100","2703 - Liability for securities sold under repurchase agreements"]
[3151,"Liability for securities sold under repurchase agreements","Liability for securities sold under repurchase agreements - 3151",3151,"S100","3151 - Liability for securities sold under repurchase agreements"]
[2016,"Licences","Licences - 2016",2016,"S100","2016 - Licences"]
[9823,"Licences/permits","Licences/permits - 9823",9823,"S125","9823 - Licences/permits"]
[2706,"Lien notes","Lien notes - 2706",2706,"S100","2706 - Lien notes"]
[3152,"Lien notes","Lien notes - 3152",3152,"S100","3152 - Lien notes"]
[8691,"Life insurance on executives","Life insurance on executives - 8691",8691,"S125","8691 - Life insurance on executives"]
[2364,"Line of credit","Line of credit - 2364",2364,"S100","2364 - Line of credit"]
[3149,"Line of credit","Line of credit - 3149",3149,"S100","3149 - Line of credit"]
[9470,"Livestock and animal products revenue","Livestock and animal products revenue - 9470",9470,"S125","9470 - Livestock and animal products revenue"]
[9710,"Livestock expenses","Livestock expenses - 9710",9710,"S125","9710 - Livestock expenses"]
[9712,"Livestock purchases","Livestock purchases - 9712",9712,"S125","9712 - Livestock purchases"]
[8101,"Loan interest","Loan interest - 8101",8101,"S125","8101 - Loan interest"]
[8610,"Loan losses","Loan losses - 8610",8610,"S125","8610 - Loan losses"]
[1240,"Loans and notes receivable","Loans and notes receivable - 1240",1240,"S100","1240 - Loans and notes receivable"]
[2701,"Loans from Canadian banks","Loans from Canadian banks - 2701",2701,"S100","2701 - Loans from Canadian banks"]
[1403,"Loans/advances due from related parties","Loans/advances due from related parties - 1403",1403,"S100","1403 - Loans/advances due from related parties"]
[2243,"Loans/advances to Canadian related corporations","Loans/advances to Canadian related corporations - 2243",2243,"S100","2243 - Loans/advances to Canadian related corporations"]
[2248,"Loans/advances to foreign related corporations","Loans/advances to foreign related corporations - 2248",2248,"S100","2248 - Loans/advances to foreign related corporations"]
[8452,"Log yard","Log yard - 8452",8452,"S125","8452 - Log yard"]
[8454,"Logging road costs","Logging road costs - 8454",8454,"S125","8454 - Logging road costs"]
[1902,"Logging roads","Logging roads - 1902",1902,"S100","1902 - Logging roads"]
[3140,"Long-term debt","Long-term debt - 3140",3140,"S100","3140 - Long-term debt"]
[2300,"Long-term investments","Long-term investments - 2300",2300,"S100","2300 - Long-term investments"]
[2360,"Long-term loans","Long-term loans - 2360",2360,"S100","2360 - Long-term loans"]
[3321,"Long-term obligations/commitments/capital leases","Long-term obligations/commitments/capital leases - 3321",3321,"S100","3321 - Long-term obligations/commitments/capital leases"]
[9614,"Machine rentals","Machine rentals - 9614",9614,"S125","9614 - Machine rentals"]
[9011,"Machine shop expense","Machine shop expense - 9011",9011,"S125","9011 - Machine shop expense"]
[1782,"Machinery and equipment under construction","Machinery and equipment under construction - 1782",1782,"S100","1782 - Machinery and equipment under construction"]
[9760,"Machinery expenses","Machinery expenses - 9760",9760,"S125","9760 - Machinery expenses"]
[9764,"Machinery fuel","Machinery fuel - 9764",9764,"S125","9764 - Machinery fuel"]
[9761,"Machinery insurance","Machinery insurance - 9761",9761,"S125","9761 - Machinery insurance"]
[9765,"Machinery lease","Machinery lease - 9765",9765,"S125","9765 - Machinery lease"]
[9762,"Machinery licences","Machinery licences - 9762",9762,"S125","9762 - Machinery licences"]
[9763,"Machinery repairs","Machinery repairs - 9763",9763,"S125","9763 - Machinery repairs"]
[1740,"Machinery, equipment, furniture, and fixtures","Machinery, equipment, furniture, and fixtures - 1740",1740,"S100","1740 - Machinery, equipment, furniture, and fixtures"]
[8239,"Management and administration fees","Management and administration fees - 8239",8239,"S125","8239 - Management and administration fees"]
[8871,"Management and administration fees","Management and administration fees - 8871",8871,"S125","8871 - Management and administration fees"]
[2625,"Management fees payable","Management fees payable - 2625",2625,"S100","2625 - Management fees payable"]
[9065,"Management salaries","Management salaries - 9065",9065,"S125","9065 - Management salaries"]
[1682,"Manufacturing and processing plant","Manufacturing and processing plant - 1682",1682,"S100","1682 - Manufacturing and processing plant"]
[9521,"Maple products","Maple products - 9521",9521,"S125","9521 - Maple products"]
[9806,"Marketing board fees","Marketing board fees - 9806",9806,"S125","9806 - Marketing board fees"]
[8523,"Meals and entertainment","Meals and entertainment - 8523",8523,"S125","8523 - Meals and entertainment"]
[8867,"Medical fees","Medical fees - 8867",8867,"S125","8867 - Medical fees"]
[9201,"Meetings and conventions","Meetings and conventions - 9201",9201,"S125","9201 - Meetings and conventions"]
[3327,"Member allocations","Member allocations - 3327",3327,"S100","3327 - Member allocations"]
[8221,"Membership fees","Membership fees - 8221",8221,"S125","8221 - Membership fees"]
[8761,"Memberships",{"$f":"CONCATENATE(B1151&\" - \"&A1151)","v":"Memberships - 8761"},{"$f":"A1151","v":8761},"S125",{"$f":"A1151&\" \"&\"-\"&\" \"&B1151","v":"8761 - Memberships"}]
[9807,"Memberships/subscription fees","Memberships/subscription fees - 9807",9807,"S125","9807 - Memberships/subscription fees"]
[9476,"Milk and cream (excluding dairy subsidies)","Milk and cream (excluding dairy subsidies) - 9476",9476,"S125","9476 - Milk and cream (excluding dairy subsidies)"]
[9714,"Minerals and salts","Minerals and salts - 9714",9714,"S125","9714 - Minerals and salts"]
[1752,"Mining equipment","Mining equipment - 1752",1752,"S100","1752 - Mining equipment"]
[8052,"Mining partnership/joint venture income/loss","Mining partnership/joint venture income/loss - 8052",8052,"S125","8052 - Mining partnership/joint venture income/loss"]
[1624,"Mining properties","Mining properties - 1624",1624,"S100","1624 - Mining properties"]
[8047,"Mining revenue","Mining revenue - 8047",8047,"S125","8047 - Mining revenue"]
[2074,"Mining rights","Mining rights - 2074",2074,"S100","2074 - Mining rights"]
[8439,"Mining taxes","Mining taxes - 8439",8439,"S125","8439 - Mining taxes"]
[7020,"Miscellaneous other comprehensive income","Miscellaneous other comprehensive income - 7020",7020,"S125","7020 - Miscellaneous other comprehensive income"]
[9374,"Mixed grains","Mixed grains - 9374",9374,"S125","9374 - Mixed grains"]
[8916,"Moorage (boat)","Moorage (boat) - 8916",8916,"S125","8916 - Moorage (boat)"]
[2361,"Mortgages","Mortgages - 2361",2361,"S100","2361 - Mortgages"]
[3141,"Mortgages","Mortgages - 3141",3141,"S100","3141 - Mortgages"]
[1244,"Mortgages receivable","Mortgages receivable - 1244",1244,"S100","1244 - Mortgages receivable"]
[9819,"Motor vehicle expenses","Motor vehicle expenses - 9819",9819,"S125","9819 - Motor vehicle expenses"]
[9829,"Motor vehicle interest and leasing costs","Motor vehicle interest and leasing costs - 9829",9829,"S125","9829 - Motor vehicle interest and leasing costs"]
[8915,"Motor vehicle rentals","Motor vehicle rentals - 8915",8915,"S125","8915 - Motor vehicle rentals"]
[1742,"Motor vehicles","Motor vehicles - 1742",1742,"S100","1742 - Motor vehicles"]
[1776,"Musical instruments","Musical instruments - 1776",1776,"S100","1776 - Musical instruments"]
[9870,"Net inventory adjustment","Net inventory adjustment - 9870",9870,"S125","9870 - Net inventory adjustment"]
[9137,"Nets and traps","Nets and traps - 9137",9137,"S125","9137 - Nets and traps"]
[9850,"Non-farming expenses","Non-farming expenses - 9850",9850,"S125","9850 - Non-farming expenses"]
[9650,"Non-farming income","Non-farming income - 9650",9650,"S125","9650 - Non-farming income"]
[8220,"Non-Profit organizations amounts received","Non-Profit organizations amounts received - 8220",8220,"S125","8220 - Non-Profit organizations amounts received"]
[1243,"Notes receivable","Notes receivable - 1243",1243,"S100","1243 - Notes receivable"]
[8790,"Nova Scotia tax on large corporations","Nova Scotia tax on large corporations - 8790",8790,"S125","8790 - Nova Scotia tax on large corporations"]
[9372,"Oats","Oats - 9372",9372,"S125","9372 - Oats"]
[8912,"Occupancy costs","Occupancy costs - 8912",8912,"S125","8912 - Occupancy costs"]
[8810,"Office expenses","Office expenses - 8810",8810,"S125","8810 - Office expenses"]
[9808,"Office expenses","Office expenses - 9808",9808,"S125","9808 - Office expenses"]
[8811,"Office stationery and supplies","Office stationery and supplies - 8811",8811,"S125","8811 - Office stationery and supplies"]
[8812,"Office utilities","Office utilities - 8812",8812,"S125","8812 - Office utilities"]
[8051,"Oil and gas partnership/joint venture income/loss","Oil and gas partnership/joint venture income/loss - 8051",8051,"S125","8051 - Oil and gas partnership/joint venture income/loss"]
[2076,"Oil and gas rights","Oil and gas rights - 2076",2076,"S100","2076 - Oil and gas rights"]
[1754,"Oil and gas systems","Oil and gas systems - 1754",1754,"S100","1754 - Oil and gas systems"]
[8440,"Oil sand leases","Oil sand leases - 8440",8440,"S125","8440 - Oil sand leases"]
[8049,"Oil sands revenue","Oil sands revenue - 8049",8049,"S125","8049 - Oil sands revenue"]
[8300,"Opening inventory","Opening inventory - 8300",8300,"S125","8300 - Opening inventory"]
[8301,"Opening inventory – finished goods","Opening inventory – finished goods - 8301",8301,"S125","8301 - Opening inventory – finished goods"]
[8303,"Opening inventory – goods in process","Opening inventory – goods in process - 8303",8303,"S125","8303 - Opening inventory – goods in process"]
[8302,"Opening inventory – raw materials","Opening inventory – raw materials - 8302",8302,"S125","8302 - Opening inventory – raw materials"]
[2311,"Other Canadian long-term investments","Other Canadian long-term investments - 2311",2311,"S100","2311 - Other Canadian long-term investments"]
[1920,"Other capital assets under construction","Other capital assets under construction - 1920",1920,"S100","1920 - Other capital assets under construction"]
[1007,"Other cash like instruments","Other cash like instruments - 1007",1007,"S100","1007 - Other cash like instruments"]
[9520,"Other commodities","Other commodities - 9520",9520,"S125","9520 - Other commodities"]
[9420,"Other crop revenues","Other crop revenues - 9420",9420,"S125","9420 - Other crop revenues"]
[1480,"Other current assets","Other current assets - 1480",1480,"S100","1480 - Other current assets"]
[2960,"Other current liabilities","Other current liabilities - 2960",2960,"S100","2960 - Other current liabilities"]
[2424,"Other deferred items/charges","Other deferred items/charges - 2424",2424,"S100","2424 - Other deferred items/charges"]
[8450,"Other direct costs","Other direct costs - 8450",8450,"S125","8450 - Other direct costs"]
[9270,"Other expenses","Other expenses - 9270",9270,"S125","9270 - Other expenses"]
[9600,"Other farm revenues/losses","Other farm revenues/losses - 9600",9600,"S125","9600 - Other farm revenues/losses"]
[9804,"Other insurance premiums","Other insurance premiums - 9804",9804,"S125","9804 - Other insurance premiums"]
[3740,"Other items affecting retained earnings","Other items affecting retained earnings - 3740",3740,"S100","3740 - Other items affecting retained earnings"]
[8410,"Other lease rentals","Other lease rentals - 8410",8410,"S125","8410 - Other lease rentals"]
[1242,"Other loans receivable","Other loans receivable - 1242",1242,"S100","1242 - Other loans receivable"]
[2420,"Other long-term assets","Other long-term assets - 2420",2420,"S100","2420 - Other long-term assets"]
[3320,"Other long-term liabilities","Other long-term liabilities - 3320",3320,"S100","3320 - Other long-term liabilities"]
[1785,"Other machinery and equipment","Other machinery and equipment - 1785",1785,"S100","1785 - Other machinery and equipment"]
[8162,"Other marine products","Other marine products - 8162",8162,"S125","8162 - Other marine products"]
[8406,"Other producing properties rental","Other producing properties rental - 8406",8406,"S125","8406 - Other producing properties rental"]
[8053,"Other production revenue","Other production revenue - 8053",8053,"S125","8053 - Other production revenue"]
[9813,"Other rental expenses",{"$f":"CONCATENATE(B1215&\" - \"&A1215)","v":"Other rental expenses - 9813"},{"$f":"A1215","v":9813},"S125",{"$f":"A1215&\" \"&\"-\"&\" \"&B1215","v":"9813 - Other rental expenses"}]
[9010,"Other repairs and maintenance","Other repairs and maintenance - 9010",9010,"S125","9010 - Other repairs and maintenance"]
[8230,"Other revenue","Other revenue - 8230",8230,"S125","8230 - Other revenue"]
[1186,"Other short-term Canadian investments","Other short-term Canadian investments - 1186",1186,"S100","1186 - Other short-term Canadian investments"]
[1900,"Other tangible capital assets","Other tangible capital assets - 1900",1900,"S100","1900 - Other tangible capital assets"]
[2302,"Other types of foreign investments","Other types of foreign investments - 2302",2302,"S100","2302 - Other types of foreign investments"]
[8461,"Overhead expenses allocated to cost of sales","Overhead expenses allocated to cost of sales - 8461",8461,"S125","8461 - Overhead expenses allocated to cost of sales"]
[3702,"Patronage dividends","Patronage dividends - 3702",3702,"S100","3702 - Patronage dividends"]
[8247,"Patronage dividends","Patronage dividends - 8247",8247,"S125","8247 - Patronage dividends"]
[9605,"Patronage dividends","Patronage dividends - 9605",9605,"S125","9605 - Patronage dividends"]
[2362,"Personal and credit card loans","Personal and credit card loans - 2362",2362,"S100","2362 - Personal and credit card loans"]
[9663,"Pesticides","Pesticides - 9663",9663,"S125","9663 - Pesticides"]
[1622,"Petroleum and natural gas properties","Petroleum and natural gas properties - 1622",1622,"S100","1622 - Petroleum and natural gas properties"]
[8041,"Petroleum and natural gas sales","Petroleum and natural gas sales - 8041",8041,"S125","8041 - Petroleum and natural gas sales"]
[8042,"Petroleum and natural gas sales to related parties","Petroleum and natural gas sales to related parties - 8042",8042,"S125","8042 - Petroleum and natural gas sales to related parties"]
[8401,"Pipeline operations","Pipeline operations - 8401",8401,"S125","8401 - Pipeline operations"]
[8045,"Pipeline revenue","Pipeline revenue - 8045",8045,"S125","8045 - Pipeline revenue"]
[9422,"Potatoes","Potatoes - 9422",9422,"S125","9422 - Potatoes"]
[9473,"Poultry","Poultry - 9473",9473,"S125","9473 - Poultry"]
[3326,"Preference shares restated","Preference shares restated - 3326",3326,"S100","3326 - Preference shares restated"]
[3520,"Preferred shares","Preferred shares - 3520",3520,"S100","3520 - Preferred shares"]
[9475,"Pregnant mare urine (PMU)","Pregnant mare urine (PMU) - 9475",9475,"S125","9475 - Pregnant mare urine (PMU)"]
[1484,"Prepaid expenses","Prepaid expenses - 1484",1484,"S100","1484 - Prepaid expenses"]
[9830,"Prepared feed","Prepared feed - 9830",9830,"S125","9830 - Prepared feed"]
[3720,"Prior period adjustments","Prior period adjustments - 3720",3720,"S100","3720 - Prior period adjustments"]
[3147,"Private loan","Private loan - 3147",3147,"S100","3147 - Private loan"]
[8044,"Processing revenue","Processing revenue - 8044",8044,"S125","8044 - Processing revenue"]
[8370,"Production costs other than resource","Production costs other than resource - 8370",8370,"S125","8370 - Production costs other than resource"]
[1758,"Production equipment for other than resource industries","Production equipment for other than resource industries - 1758",1758,"S100","1758 - Production equipment for other than resource industries"]
[1756,"Production equipment for resource industries","Production equipment for resource industries - 1756",1756,"S100","1756 - Production equipment for resource industries"]
[9546,"Production insurance premium benefit","Production insurance premium benefit - 9546",9546,"S125","9546 - Production insurance premium benefit"]
[8860,"Professional fees","Professional fees - 8860",8860,"S125","8860 - Professional fees"]
[9809,"Professional fees","Professional fees - 9809",9809,"S125","9809 - Professional fees"]
[9540,"Program payment revenues","Program payment revenues - 9540",9540,"S125","9540 - Program payment revenues"]
[8524,"Promotion","Promotion - 8524",8524,"S125","8524 - Promotion"]
[9180,"Property taxes","Property taxes - 9180",9180,"S125","9180 - Property taxes"]
[9810,"Property taxes","Property taxes - 9810",9810,"S125","9810 - Property taxes"]
[8407,"Prospect/geological","Prospect/geological - 8407",8407,"S125","8407 - Prospect/geological"]
[3145,"Provincial government loan","Provincial government loan - 3145",3145,"S100","3145 - Provincial government loan"]
[8611,"Provision for loan losses","Provision for loan losses - 8611",8611,"S125","8611 - Provision for loan losses"]
[3323,"Provision for site restoration","Provision for site restoration - 3323",3323,"S100","3323 - Provision for site restoration"]
[9827,"Purchases of commodities resold","Purchases of commodities resold - 9827",9827,"S125","9827 - Purchases of commodities resold"]
[8320,"Purchases/cost of materials","Purchases/cost of materials - 8320",8320,"S125","8320 - Purchases/cost of materials"]
[1628,"Quarries","Quarries - 1628",1628,"S100","1628 - Quarries"]
[2014,"Quota","Quota - 2014",2014,"S100","2014 - Quota"]
[8918,"Quota rental","Quota rental - 8918",8918,"S125","8918 - Quota rental"]
[9825,"Quota rental (tobacco, dairy)","Quota rental (tobacco, dairy) - 9825",9825,"S125","9825 - Quota rental (tobacco, dairy)"]
[1772,"Radio and communication equipment","Radio and communication equipment - 1772",1772,"S100","1772 - Radio and communication equipment"]
[1126,"Raw materials","Raw materials - 1126",1126,"S100","1126 - Raw materials"]
[8911,"Real estate rental","Real estate rental - 8911",8911,"S125","8911 - Real estate rental"]
[8141,"Real estate rental revenue","Real estate rental revenue - 8141",8141,"S125","8141 - Real estate rental revenue"]
[8236,"Realization of deferred revenues","Realization of deferred revenues - 8236",8236,"S125","8236 - Realization of deferred revenues"]
[8210,"Realized gains/losses on disposal of assets","Realized gains/losses on disposal of assets - 8210",8210,"S125","8210 - Realized gains/losses on disposal of assets"]
[8211,"Realized gains/losses on sale of investments","Realized gains/losses on sale of investments - 8211",8211,"S125","8211 - Realized gains/losses on sale of investments"]
[8212,"Realized gains/losses on sale of resource properties","Realized gains/losses on sale of resource properties - 8212",8212,"S125","8212 - Realized gains/losses on sale of resource properties"]
[9570,"Rebates","Rebates - 9570",9570,"S125","9570 - Rebates"]
[9571,"Rebates – fuel","Rebates – fuel - 9571",9571,"S125","9571 - Rebates – fuel"]
[9572,"Rebates – interest","Rebates – interest - 9572",9572,"S125","9572 - Rebates – interest"]
[9573,"Rebates – property taxes","Rebates – property taxes - 9573",9573,"S125","9573 - Rebates – property taxes"]
[8872,"Refining and assay","Refining and assay - 8872",8872,"S125","8872 - Refining and assay"]
[8873,"Registrar and transfer agent fees","Registrar and transfer agent fees - 8873",8873,"S125","8873 - Registrar and transfer agent fees"]
[9272,"Reimbursement of parent company expense","Reimbursement of parent company expense - 9272",9272,"S125","9272 - Reimbursement of parent company expense"]
[9811,"Rent – land and buildings","Rent – land and buildings - 9811",9811,"S125","9811 - Rent – land and buildings"]
[9812,"Rent – machinery","Rent – machinery - 9812",9812,"S125","9812 - Rent – machinery"]
[8910,"Rental",{"$f":"CONCATENATE(B1279&\" - \"&A1279)","v":"Rental - 8910"},{"$f":"A1279","v":8910},"S125",{"$f":"A1279&\" \"&\"-\"&\" \"&B1279","v":"8910 - Rental"}]
[9606,"Rental income","Rental income - 9606",9606,"S125","9606 - Rental income"]
[8140,"Rental revenue","Rental revenue - 8140",8140,"S125","8140 - Rental revenue"]
[8960,"Repairs and maintenance","Repairs and maintenance - 8960",8960,"S125","8960 - Repairs and maintenance"]
[8963,"Repairs and maintenance – boats","Repairs and maintenance – boats - 8963",8963,"S125","8963 - Repairs and maintenance – boats"]
[8961,"Repairs and maintenance – buildings","Repairs and maintenance – buildings - 8961",8961,"S125","8961 - Repairs and maintenance – buildings"]
[8964,"Repairs and maintenance – machinery and equipment","Repairs and maintenance – machinery and equipment - 8964",8964,"S125","8964 - Repairs and maintenance – machinery and equipment"]
[8962,"Repairs and maintenance – vehicles","Repairs and maintenance – vehicles - 8962",8962,"S125","8962 - Repairs and maintenance – vehicles"]
[9612,"Resale of commodities purchased","Resale of commodities purchased - 9612",9612,"S125","9612 - Resale of commodities purchased"]
[2026,"Research and development","Research and development - 2026",2026,"S100","2026 - Research and development"]
[9282,"Research and development","Research and development - 9282",9282,"S125","9282 - Research and development"]
[2426,"Reserve fund","Reserve fund - 2426",2426,"S100","2426 - Reserve fund"]
[2964,"Reserves for guarantees, warranties, or indemnities","Reserves for guarantees, warranties, or indemnities - 2964",2964,"S100","2964 - Reserves for guarantees, warranties, or indemnities"]
[3322,"Reserves for guarantees, warranties, or indemnities","Reserves for guarantees, warranties, or indemnities - 3322",3322,"S100","3322 - Reserves for guarantees, warranties, or indemnities"]
[8400,"Resource production costs","Resource production costs - 8400",8400,"S125","8400 - Resource production costs"]
[2070,"Resource rights","Resource rights - 2070",2070,"S100","2070 - Resource rights"]
[8874,"Restructuring costs","Restructuring costs - 8874",8874,"S125","8874 - Restructuring costs"]
[3660,"Retained earnings/deficit - start","Retained earnings/deficit - start - 3660",3660,"S100","3660 - Retained earnings/deficit - start"]
[7000,"Revaluation surplus","Revaluation surplus - 7000",7000,"S125","7000 - Revaluation surplus"]
[2024,"Rights","Rights - 2024",2024,"S100","2024 - Rights"]
[9012,"Road costs","Road costs - 9012",9012,"S125","9012 - Road costs"]
[8456,"Royalty costs","Royalty costs - 8456",8456,"S125","8456 - Royalty costs"]
[9278,"Royalty expenses – non-resident","Royalty expenses – non-resident - 9278",9278,"S125","9278 - Royalty expenses – non-resident"]
[9277,"Royalty expenses – resident","Royalty expenses – resident - 9277",9277,"S125","9277 - Royalty expenses – resident"]
[8050,"Royalty income","Royalty income - 8050",8050,"S125","8050 - Royalty income"]
[8237,"Royalty income other than resource","Royalty income other than resource - 8237",8237,"S125","8237 - Royalty income other than resource"]
[9060,"Salaries and wages","Salaries and wages - 9060",9060,"S125","9060 - Salaries and wages"]
[9814,"Salaries and wages","Salaries and wages - 9814",9814,"S125","9814 - Salaries and wages"]
[9815,"Salaries and wages other than for spouse or dependants","Salaries and wages other than for spouse or dependants - 9815",9815,"S125","9815 - Salaries and wages other than for spouse or dependants"]
[9816,"Salaries and wages paid to dependants","Salaries and wages paid to dependants - 9816",9816,"S125","9816 - Salaries and wages paid to dependants"]
[9828,"Salaries and wages paid to spouse","Salaries and wages paid to spouse - 9828",9828,"S125","9828 - Salaries and wages paid to spouse"]
[8243,"Sale of by-products","Sale of by-products - 8243",8243,"S125","8243 - Sale of by-products"]
[8040,"Sales from resource properties","Sales from resource properties - 8040",8040,"S125","8040 - Sales from resource properties"]
[8020,"Sales of goods and services to related parties","Sales of goods and services to related parties - 8020",8020,"S125","8020 - Sales of goods and services to related parties"]
[9138,"Salt, bait, and ice","Salt, bait, and ice - 9138",9138,"S125","9138 - Salt, bait, and ice"]
[8441,"Saskatchewan resource surcharge","Saskatchewan resource surcharge - 8441",8441,"S125","8441 - Saskatchewan resource surcharge"]
[1778,"Satellites","Satellites - 1778",1778,"S100","1778 - Satellites"]
[8102,"Securities interest","Securities interest - 8102",8102,"S125","8102 - Securities interest"]
[1185,"Securities purchased under resale agreements","Securities purchased under resale agreements - 1185",1185,"S100","1185 - Securities purchased under resale agreements"]
[2309,"Securities purchased under resale agreements","Securities purchased under resale agreements - 2309",2309,"S100","2309 - Securities purchased under resale agreements"]
[9013,"Security","Security - 9013",9013,"S125","9013 - Security"]
[8875,"Security commission fees","Security commission fees - 8875",8875,"S125","8875 - Security commission fees"]
[1486,"Security/tender deposits","Security/tender deposits - 1486",1486,"S100","1486 - Security/tender deposits"]
[9664,"Seeds and plants","Seeds and plants - 9664",9664,"S125","9664 - Seeds and plants"]
[8046,"Seismic sales","Seismic sales - 8046",8046,"S125","8046 - Seismic sales"]
[9817,"Selling costs","Selling costs - 9817",9817,"S125","9817 - Selling costs"]
[9273,"Selling expenses","Selling expenses - 9273",9273,"S125","9273 - Selling expenses"]
[9523,"Semen production","Semen production - 9523",9523,"S125","9523 - Semen production"]
[3741,"Share redemptions","Share redemptions - 3741",3741,"S100","3741 - Share redemptions"]
[2242,"Shares in Canadian related corporations","Shares in Canadian related corporations - 2242",2242,"S100","2242 - Shares in Canadian related corporations"]
[2247,"Shares in foreign related corporations","Shares in foreign related corporations - 2247",2247,"S100","2247 - Shares in foreign related corporations"]
[8166,"Sharesman income","Sharesman income - 8166",8166,"S125","8166 - Sharesman income"]
[9474,"Sheep and lambs","Sheep and lambs - 9474",9474,"S125","9474 - Sheep and lambs"]
[9274,"Shipping and warehouse expense","Shipping and warehouse expense - 9274",9274,"S125","9274 - Shipping and warehouse expense"]
[1762,"Shipping equipment","Shipping equipment - 1762",1762,"S100","1762 - Shipping equipment"]
[1764,"Ships and boats","Ships and boats - 1764",1764,"S100","1764 - Ships and boats"]
[9132,"Shop expense","Shop expense - 9132",9132,"S125","9132 - Shop expense"]
[2700,"Short-term debt","Short-term debt - 2700",2700,"S100","2700 - Short-term debt"]
[1187,"Short-term foreign investments","Short-term foreign investments - 1187",1187,"S100","1187 - Short-term foreign investments"]
[1180,"Short-term investments","Short-term investments - 1180",1180,"S100","1180 - Short-term investments"]
[1768,"Signs","Signs - 1768",1768,"S100","1768 - Signs"]
[8403,"Site restoration costs","Site restoration costs - 8403",8403,"S125","8403 - Site restoration costs"]
[1770,"Small tools","Small tools - 1770",1770,"S100","1770 - Small tools"]
[9131,"Small tools","Small tools - 9131",9131,"S125","9131 - Small tools"]
[9820,"Small tools",{"$f":"CONCATENATE(B1343&\" - \"&A1343)","v":"Small tools - 9820"},{"$f":"A1343","v":9820},"S125",{"$f":"A1343&\" \"&\"-\"&\" \"&B1343","v":"9820 - Small tools"}]
[9821,"Soil testing","Soil testing - 9821",9821,"S125","9821 - Soil testing"]
[9378,"Soya beans","Soya beans - 9378",9378,"S125","9378 - Soya beans"]
[3742,"Special reserves","Special reserves - 3742",3742,"S100","3742 - Special reserves"]
[8917,"Storage","Storage - 8917",8917,"S125","8917 - Storage"]
[9822,"Storage/drying","Storage/drying - 9822",9822,"S125","9822 - Storage/drying"]
[8877,"Studio and recording","Studio and recording - 8877",8877,"S125","8877 - Studio and recording"]
[8455,"Stumpage costs","Stumpage costs - 8455",8455,"S125","8455 - Stumpage costs"]
[9110,"Sub-contracts","Sub-contracts - 9110",9110,"S125","9110 - Sub-contracts"]
[3460,"Subordinated debt","Subordinated debt - 3460",3460,"S100","3460 - Subordinated debt"]
[8242,"Subsidies and grants","Subsidies and grants - 8242",8242,"S125","8242 - Subsidies and grants"]
[9130,"Supplies","Supplies - 9130",9130,"S125","9130 - Supplies"]
[9818,"Supplies","Supplies - 9818",9818,"S125","9818 - Supplies"]
[3146,"Supply company loan","Supply company loan - 3146",3146,"S100","3146 - Supply company loan"]
[9472,"Swine","Swine - 9472",9472,"S125","9472 - Swine"]
[2680,"Taxes payable","Taxes payable - 2680",2680,"S100","2680 - Taxes payable"]
[1066,"Taxes receivable","Taxes receivable - 1066",1066,"S100","1066 - Taxes receivable"]
[1483,"Taxes recoverable/refundable","Taxes recoverable/refundable - 1483",1483,"S100","1483 - Taxes recoverable/refundable"]
[8240,"Telecommunications revenue","Telecommunications revenue - 8240",8240,"S125","8240 - Telecommunications revenue"]
[9824,"Telephone","Telephone - 9824",9824,"S125","9824 - Telephone"]
[9225,"Telephone and telecommunications","Telephone and telecommunications - 9225",9225,"S125","9225 - Telephone and telecommunications"]
[1632,"Timber limits","Timber limits - 1632",1632,"S100","1632 - Timber limits"]
[2072,"Timber rights","Timber rights - 2072",2072,"S100","2072 - Timber rights"]
[9424,"Tobacco","Tobacco - 9424",9424,"S125","9424 - Tobacco"]
[1744,"Tools and dies","Tools and dies - 1744",1744,"S100","1744 - Tools and dies"]
[1062,"Trade accounts receivable","Trade accounts receivable - 1062",1062,"S100","1062 - Trade accounts receivable"]
[1064,"Trade accounts receivable from related parties","Trade accounts receivable from related parties - 1064",1064,"S100","1064 - Trade accounts receivable from related parties"]
[2621,"Trade payables","Trade payables - 2621",2621,"S100","2621 - Trade payables"]
[2622,"Trade payables to related parties","Trade payables to related parties - 2622",2622,"S100","2622 - Trade payables to related parties"]
[8000,"Trade sales of goods and services","Trade sales of goods and services - 8000",8000,"S125","8000 - Trade sales of goods and services"]
[2020,"Trademarks/patents","Trademarks/patents - 2020",2020,"S100","2020 - Trademarks/patents"]
[8360,"Trades and sub-contracts","Trades and sub-contracts - 8360",8360,"S125","8360 - Trades and sub-contracts"]
[8876,"Training expense","Training expense - 8876",8876,"S125","8876 - Training expense"]
[8870,"Transfer fees","Transfer fees - 8870",8870,"S125","8870 - Transfer fees"]
[1783,"Transportation equipment","Transportation equipment - 1783",1783,"S100","1783 - Transportation equipment"]
[9200,"Travel expenses","Travel expenses - 9200",9200,"S125","9200 - Travel expenses"]
[9834,"Travel expenses","Travel expenses - 9834",9834,"S125","9834 - Travel expenses"]
[9611,"Trucking","Trucking - 9611",9611,"S125","9611 - Trucking"]
[9133,"Uniforms","Uniforms - 9133",9133,"S125","9133 - Uniforms"]
[9980,"Unrealized gains/losses","Unrealized gains/losses - 9980",9980,"S125","9980 - Unrealized gains/losses"]
[9985,"Unusual items","Unusual items - 9985",9985,"S125","9985 - Unusual items"]
[3744,"Unusual revenue items","Unusual revenue items - 3744",3744,"S100","3744 - Unusual revenue items"]
[9151,"Upgrade","Upgrade - 9151",9151,"S125","9151 - Upgrade"]
[9220,"Utilities","Utilities - 9220",9220,"S125","9220 - Utilities"]
[9423,"Vegetables","Vegetables - 9423",9423,"S125","9423 - Vegetables"]
[9281,"Vehicle expenses","Vehicle expenses - 9281",9281,"S125","9281 - Vehicle expenses"]
[8150,"Vehicle leasing","Vehicle leasing - 8150",8150,"S125","8150 - Vehicle leasing"]
[8868,"Veterinary fees","Veterinary fees - 8868",8868,"S125","8868 - Veterinary fees"]
[9713,"Veterinary fees, medicine, and breeding fees","Veterinary fees, medicine, and breeding fees - 9713",9713,"S125","9713 - Veterinary fees, medicine, and breeding fees"]
[2624,"Wages payable","Wages payable - 2624",2624,"S100","2624 - Wages payable"]
[9276,"Warranty expenses","Warranty expenses - 9276",9276,"S125","9276 - Warranty expenses"]
[9222,"Water","Water - 9222",9222,"S125","9222 - Water"]
[8409,"Well abandonment and dry holes","Well abandonment and dry holes - 8409",8409,"S125","8409 - Well abandonment and dry holes"]
[8408,"Well operating, fuel and equipment","Well operating, fuel and equipment - 8408",8408,"S125","8408 - Well operating, fuel and equipment"]
[1906,"Wharves","Wharves - 1906",1906,"S100","1906 - Wharves"]
[9371,"Wheat","Wheat - 9371",9371,"S125","9371 - Wheat"]
[9379,"Wheat board payments","Wheat board payments - 9379",9379,"S125","9379 - Wheat board payments"]
[9283,"Withholding taxes","Withholding taxes - 9283",9283,"S125","9283 - Withholding taxes"]
[2628,"Withholding taxes payable","Withholding taxes payable - 2628",2628,"S100","2628 - Withholding taxes payable"]
[9602,"Wood sales","Wood sales - 9602",9602,"S125","9602 - Wood sales"]
[1125,"Work in progress","Work in progress - 1125",1125,"S100","1125 - Work in progress"]